Registering an office or home

The office costs budget is provided to meet the costs of renting, equipping and running MPs’ constituency offices, surgeries, and other activities which support their parliamentary functions, where these costs are not covered by other budgets. [6.1]

All MPs are eligible to claim for office costs, whether or not they rent office premises. [6.2]

Rent cannot be claimed for a home office (and note that such an address will be treated as the MP’s home rather than an office, for travel claims). [6.8]

IPSA will pay for rent on an office only after it has been registered and accompanied by the required documentation including the MP's rental agreement. [6.13]

Claims for the following costs will only be allowed if the constituency or home office has been registered with IPSA, and comply with the requirements set out in Office costs you can claim:

• energy and water bills

• business rates (not for home offices)

• contents insurance

• buildings insurance (not for home offices)

• rental and usage costs for telephone and internet access [6.14]

For more information, visit Completing a property registration form .

MPs are entitled to exercise reasonable discretion over claims for items that meet the purposes of the office costs budget, provided that the claims adhere to the fundamental principles and general conditions of the Scheme. [6.4]

They must also observe the conditions set out in Office costs you can claim.

A start-up supplement will be added to the office costs budget of newly elected MPs. It is designed to help new MPs meet the costs of setting up their constituency offices. [6.11]

The start-up supplement is available to new MPs for the duration of the financial year in which they were elected.

If a new MP is elected in the three months before the end of the relevant financial year, IPSA may exercise discretion in rolling forward all or part of the start-up supplement into the office costs budget for the following financial year. [6.12]

MPs can claim for the costs of more than one office provided that they stay within budget.

If you can demonstrate exceptional circumstances, you may be eligible for contingency funding to allow for the operation of more than one office. [6.3]

MPs may claim for the costs of a home office if that is where they routinely work from.

IPSA will only pay claims for costs that are additional to those which are part of the normal cost of living in the home.

Staff members who are home-based may claim homeworking costs that are additional to normal costs of living in the home, or receive the homeworking allowance (under [7.17]), but cannot do both in the same period. [6.6]

To be funded by IPSA, a constituency office must be located in the constituency – unless it is a home office.

A home office can be claimed for even if it is more than 20 miles from the constituency boundary. [6.7]

Rent cannot be claimed for a home office. The location will also be treated as the MP’s home rather than an office for the consideration of any travel claims. [6.8] This is covered by requesting additional budget.

Find out more about applying for contingency funding using IPSA Online.

Removal costs for moving to new office premises may be claimed from the contingency budget. No pre-approval is required.

Other costs associated with moving, including any legal costs, must be claimed from the office costs budget. [6.9]

MPs may claim under office costs for 'routine security measures', i.e. not those which are now funded by the House of Commons as recommended or further security measures. [6.10]

Find out more about security measures and assistance.

MPs may claim for pooled staffing services from either the office costs or staffing budget. [6.30] Find out more about staffing costs and staffing costs you can claim.

IPSA will not pay claims for any of the following:

• alcoholic drinks

• stationery provided by the House of Commons

• newsletters

• funding of any material, other than websites, that contains a party-political logo or emblem, or

• accountancy or tax advice [6.5]

If two or more MPs share rental accommodation, they must notify IPSA when they register the property.

The rental agreement must include the name of each MP sharing the accommodation. [4.22]

Each MP will be entitled to the full accommodation costs budget – and all costs claimed should be shared equally between those MPs. [4.23]

An allowance ("the homeworking allowance") is payable to MPs’ staff members who are home-based, to cover homeworking costs such as telephone, internet, electricity and gas usage.

These amounts will be paid directly to relevant staff members through the payroll, with the costs allocated to the staffing budget. [7.17]

The homeworking allowance amount will be the prevailing amount as set out in HMRC guidance as the maximum that can be paid to employees without evidence of the actual costs incurred.

Payment of this amount will be pro-rated for staff members who start or end their employment during a month. [7.18]

In respect of a staff member in receipt of the homeworking allowance, IPSA will not accept claims (or will seek repayment of claims already paid) (under paragraph 6.6 and paragraph 6.14 for costs which are incurred as a result of homeworking and are additional to those which are part of the normal cost of living in the home, including:

• energy and water bills

• contents insurance, or

• rental and usage costs for telephone and internet access [7.19]

If individual staff members are not working from home, or do not wish to be in receipt of the homeworking allowance, the employing MP must notify IPSA by the normal monthly deadline for payroll changes.

This also applies where staff members who were previously in receipt of the homeworking allowance have returned to their normal place of work (the constituency or Westminster office). [7.20]

The homeworking allowance is only payable to staff members who are on a home-based contract. Allowance costs will be allocated to the staffing budget, rather than the office costs budget, from that date.

For more information visit Homeworking allowance.

Eligibility

A homeworking allowance can be paid monthly to any member of staff who is on a home-based contract. Eligible staff will automatically receive the allowance.

The homeworking allowance payment will be added to the payroll as soon as IPSA is notified that the staff member is eligible. This is when a staff member is employed on, or has moved to, a home-based contract.

All homeworking allowance payments are made through payroll.

Those who are on hybrid or office-based contracts are not entitled to the payment.

Value of the homeworking allowance

As of April 2025, the homeworking allowance is £26 per month.

This allowance is set by HMRC and is the maximum that can be paid to staff without evidence of the actual costs incurred.

Opting out of the homeworking allowance

The homeworking allowance is the default option because it is the most straightforward way to cover costs.

Tax positions can vary across individuals and in some cases, home-based staff may wish to opt out of receiving the homeworking allowance and apply to HMRC for tax relief instead. In these cases, you should refer to HMRC guidance.

If a staff member is expecting significantly higher costs than the allowance payment, it is also possible to opt out of the homeworking allowance payment and claim actual costs. This option is more burdensome, is only payable for certain costs, and will need to be evidenced.

Only one of the options can be claimed for at any one time – either the homeworking allowance payment, reimbursement of actual costs or tax relief directly from HMRC.

Receiving the homeworking allowance does not require any claim or submission of evidence and therefore we think it is the best option for home-based staff.

If a staff member changes their home-based contract to a hybrid or office-based contract, they will no longer receive the homeworking allowance payment or be eligible to claim for homeworking costs.

Claiming for actual costs

If you opt for reimbursement of actual costs, claims will only be allowed when it can be demonstrated that they are in addition to the normal costs of running the home. For example, to claim the cost of fuel or utilities, the staff member must be able to demonstrate the increase in usage as a result of working from home.

You can only claim for costs incurred directly as a result of your work, such as business phone calls or gas and electricity for your work area.

Normal running costs are not claimable. For example, in most cases, staff members will not incur any additional broadband costs as a result of working from home, because they would have a home internet connection anyway.

As claims are on an actual cost basis, they must be calculated for each claim made, rather than determining a regular or average figure.

Utility costs

Claims for utility usage are based on the charges for which evidence is provided to show they are directly related to working from home. The easiest way to provide this is to calculate the difference in usage between working away from the home and working within the home.

This means that bills need to be provided as evidence of usage for a time when a home office space was not used and compared directly to usage when it is being used.

A like-for-like comparison based on cost alone is not sufficient to make a claim as other factors need to be taken into account, such as the standing charge (or equivalent) and a general increase in energy charges.

A further consideration is whether the entire increase in usage can be attributed to the home office and/or whether other home workers are using the space.

Additional costs must not be calculated on a pro-rata basis based on the size or business usage of the home nor should an estimation be used. An increase in the underlying fuel, utility or other costs will not be considered additional homeworking costs.

A description of how the claimed amount has been calculated and supporting evidence must be submitted with the claim.

Because providing evidence in this way could be an onerous task, our suggested route is to opt for the homeworking allowance to be paid as a fixed sum each month.

Cost of phone calls

For business calls, details of the itemised business calls and charges must be provided. An estimation or a pro-rata split of overall costs will not be considered sufficient to support a claim.

Actual costs that cannot be claimed

Claims cannot be made for any amount of rent, mortgage, or standing charges for utilities and broadband or phone line rental as these would form part of the normal costs of running a home.

Claims will not be considered unless evidence is provided to show they are directly incurred as a result of your work – such as business phone calls, or gas and electricity for your work area.

MPs may claim for homeworking costs from the office costs budget if they routinely work from home.

IPSA will only pay claims for homeworking costs that are a direct result of working from home and where it can be demonstrated that they are additional to the normal costs of running the home.

Normal running costs are not claimable. For example, it is unlikely that an MP will incur any additional broadband costs as a result of working from home because they would have a home internet connection anyway, billed at a fixed rate.

Utility costs

Claims for utility usage (e.g. gas and electricity) are based on the charges for which evidence can be provided to show they are directly related to working from home. No claims will be paid where the amount claimed represents 100% of a utility bill.

The best way to provide this is to calculate the difference in usage between working away from the home and working within the home. If the home office is used frequently, IPSA will accept claims for an estimated proportion of usage based on the size of the workspace and number of hours per week/month it is used.

Where a daily standing charge is included in the bill, this should be discounted before the calculation so that the claimed amount represents the increase in usage costs only.

A description of how the claimed amount has been calculated and supporting evidence must be submitted with the claim.

Cost of phone calls

For business calls, details of the itemised business calls and charges must be provided. An estimation or a pro-rata split of overall costs will not be considered sufficient to support a claim.

Costs that cannot be claimed

Homeworking claims cannot be made for any amount of rent, mortgage, council tax, buildings insurance or standing charges for utilities, broadband or phone line rental, as these represent the normal costs of running a home.

No homeworking costs will be paid in relation to IPSA-funded accommodation (including accommodation where the MP claims associated costs only), given that the accommodation budget is already provided to cover running costs.

MPs may claim for hospitality costs from their office costs budget.

This can include things like tea and coffee to offer visitors to the constituency office or light/modest refreshments at a meeting or event.

It is not intended to cover routine meal or refreshment costs for the MP, staff members or others. Team meals out (for example, at a pub or restaurant) or social events are also not claimable.

MPs should only seek reimbursement for telephone calls for that proportion of the costs which has been incurred for parliamentary purposes. [6.29]

Mobile phone costs for MPs

MPs should only seek reimbursement for telephone calls for that proportion of the costs which has been incurred for parliamentary purposes. [6.29]

Mobile phone costs for staff members

We have made changes to address how costs relating to the use of mobile phones might lead to staff members incurring personal tax liability.

In addition, we are concerned about the impact that using your own devices for work purposes may have on your wellbeing, business continuity and more. A full policy rationale is available further down in the guidance.

MPs should provide staff mobile phones for work purposes

Mobile phone costs can include the price of the device, the contract or tariff, and charges such as top ups or pay as you go plans.

If a staff member needs to use a mobile phone for work, then this should be provided by the MP as their employer. Mobile phone devices and contracts purchased by the MP and provided to the staff member will ensure that staff do not have a personal liability when it comes to tax and National Insurance costs for using that device. This is because the device is purely for work purposes and is owned and managed by the MP.

IPSA will only reimburse the cost of a mobile phone device if it was purchased by the MP in their name (as the employer) and the associated contract is registered with the MP.

If you are a proxy and you have a proxy payment card, you can also use that to purchase a mobile phone on behalf of the MP as the employer.

Additional costs, for example, that are outside of the standard monthly tariff or are for pay-as-you-go plans may be reimbursed if the costs are itemised and are identifiable as linked to the device or contract.

IPSA may reimburse costs for mobile phone devices, contracts, additional costs ,or actual costs if all of the following apply:

• The MP has considered the regulatory principles, such as value for money, which will help to determine the most appropriate telephony solution.

• The costs have been incurred for a parliamentary purpose.

• The costs relate to the staff member carrying out their role.

• There is sufficient budget to cover the reimbursement.

Staff members using their own mobile phone

In some cases, staff members may choose to use their own mobile phone for work purposes. This is known as ‘bring your own device’, or BYOD.

This is not the recommended route for mobile telephony provision for tax reasons, data and security and staff wellbeing. Further information is outlined below.

If a staff member still chooses to use their own device for work purposes, IPSA may pay for calls or texts if all of the following apply:

• The use of a BYOD complies with any restrictions or guidance set out by the Parliamentary Digital Service (PDS).

• The additional cost is related to a parliamentary purpose and was incurred as part of the staff member’s role.

• The cost, for example relating to a call or text outside of the standard (monthly) tariff, can be fully itemised and evidenced by the staff member.

Actual costs relating to the use of your own mobile phone for work are expected to be ad hoc and generally low value.

Costs that will not be reimbursed

IPSA will not reimburse costs for any of the following:

• Mobile phone device, contracts, or additional costs that are not for a parliamentary purpose.

• Reimbursement of a mobile phone device or contract which was purchased by the staff member or any other cost for a staff member’s personal mobile phon,e unless it is the cost of a call or text that can be fully itemised.

• A proportion of costs for a staff member’s personal mobile device, for example, 50% of the upfront cost, monthly tariff or an ongoing credit agreement.

• A proportion of costs for staff member’s personal mobile contract or tariff, for example, 50% of the cost based on an estimation of usage for work.

• Ad hoc or irregular charges where the costs cannot be itemised and evidenced, for exampl,e a rounding up or estimated cost of using a personal device for a cost which is part of an all-inclusive tariff.

• Data or Wi-Fi charges unless there are specific or exceptional circumstances that apply.

Transitional Arrangement from 1 April 2025

Staff members who have been seeking reimbursement for a proportion of costs for their personal mobile phone costs (BYOD) prior to 1 April 2025 (a percentage based on the usage of their own personal mobile phone tariff) may continue to do so for a transitional period which will be the conclusion of any existing contract where claims have been made prior to 1 April 2025.

Things to consider - MPs and Proxy

MPs should review and monitor the provision of all mobile phone devices, contracts, and any additional charges to ensure that future costs comply with this guidance.

MPs should consider the principles of the Scheme, thinking practically about alternatives for communication, for example Teams meetings.

If MPs purchase a new device, they should consider the merits of insuring this.

MPs should ensure that they keep adequate records, that the asset is registered to them, and they can control the distribution of devices and usage costs.

All agreements must be in the MP’s name as the employer. A proxy should not use their personal details to complete agreements.

Things to consider - MP Staff

It is important that all staff are aware of this guidance, as there is a personal responsibility to submit accurate reimbursement requests for using their own mobile devices for work purposes.

Explanatory terms and policy rationale

Mobile phone devices

The mobile phone device is considered to be the handset, and the cost relating to that is generally a one-off fixed purchase price for a device.

Mobile phone contracts and additional costs

The mobile phone contract will generally be set out as a tariff for calls, SMS messages, and/or a data package. Some or all of the costs may be provided on an inclusive basis and often for a fixed term. The MP is not obliged to select an ongoing or high tariff option and may choose to use a ‘pay as you go’ if this is the most appropriate option when considering how they manage their budgets.

In certain cases, there may be additional costs, such as calls, texts or data that are not included in the contract or tariff. This may also include top up vouchers for pay as you go plans.

HMRC Compliance

In the event that a staff member uses their own phone (BYOD) for work purposes, any reimbursement will be made on an actual cost basis (that is the cost of the call or text only when this can be evidenced. This means that reimbursement can be made without any personal liability to tax and National Insurance for the staff member.

Data Security and Insurance

Access to parliamentary data is restricted. A mobile phone device purchased by the MP will enable them to exercise greater control to who can access parliamentary data, which will reduce the risk of data leaks, malware or hacking. Downloading apps or app usage can be restricted to further reduce risks.

Data breaches are not covered by the range of insurance policies provided by the House. A data breach may leave the MP personally financially exposed if they have not taken all reasonable steps to mitigate.

Staff wellbeing

The MP and staff member can agree when the member of staff is to be contactable via the device. This means that phones can be switched off, or handed over to another member of staff to cover for annual leave or absences. It will help reduce out of hours contact for the staff member and will remove the possibility of identifiable linked social media platforms and location sharing.

Business continuity

The MP will retain control of who the device is assigned to. Should the staff member leave, the device can be assigned to another member of staff as needed.

When you make changes to your property, you need to provide us with specific documentation as evidence.

The types of documentation you must provide are outlined in our property amendment form evidence requirements.

Read more about completing a property amendment form.