§ Mr. George Cunninghamasked the Minister for the Civil Service what is the current rate of daily attendance allowance paid to members of the House of Peers; what was the largest amount and what was the average amount paid to non-ministerial Members of that House in the last year for which figures are available; and on what principle of taxation such payments are exempted from income tax.
§ Mr. Charles R. MorrisThe Members of another place are entitled to recover the expenses they actually incur in attending their House, up to a maximum of £13.50 per sitting day. As I told my hon. Friend the Member for Newham, North-West (Mr. Lewis) on 7th July 1976—[Vol. 914, c. 559]—the administration of that scheme is entirely a matter for another place, and I have no details of actual amounts paid. Except where it is paid to a Minister or salaried office holder, Peers' expenses allowance is exempt from tax because it represents reasonable reimbursement, to the holder of an unpaid office, of expenses connected with the duties of that office.
§ Mr. George Cunninghamasked the Minister for the Civil Service what rules 3W and rates apply for the reimbursement of travel costs by members of the House of Lords; what is the legal authority for such payments; whether they are liable to income tax; and, if not, on what principle of taxation they are exempted in the case of journeys the cost of which would not normally be tax deductible.
§ Mr. Charles R. MorrisMembers of the House of Lords may recover the cost of fares incurred in attending sittings of their House or its Committees, or, alternatively, may claim car mileage allowance at the rate of 11.8p a mile. The original authority for making such payments rests with House of Commons Resolutions of 18th May 1961 and 18th December 1964, as updated from time to time by subsequent Resolutions. They are not liable to tax because Members of the House of Lords are holders of an unpaid office and any reasonable reimbursement of travelling expenses connected with the duties of an otherwise unpaid office is not taxable as an emolument of that office, even if it would not be admissible as a deduction from the taxable emoluments of a paid office.