Taxable travel costs for MPs' staff

IPSA will fund staff travel costs as non-taxable if all of the following apply:

• Funding Scheme principles are adhered to and factors such as value for money or alternatives such as holding meetings via a remote method have been considered.

• The cost has been incurred for the staff member's own travel and they are not seeking reimbursement on behalf of someone else.

• The travel has a parliamentary purpose, i.e. it is not related to other work such as party-related work.

• The travel is in the performance of the staff member’s duties, i.e. it is part of their role as agreed and set out in their job description.

• There is a specific business purpose for the journey such as attending a meeting or surgery. Staff members cannot seek reimbursement for travel to undertake their usual work in a different location.

• The travel is ad hoc and not part of a regular pattern.

IPSA will fund staff travel costs as taxable for regular travel between the constituency and Westminster for those on office-based and hybrid contracts

Eligible journeys for staff on office-based and hybrid contracts

All travel starting from the workplace will be eligible for reimbursement as long as the journey meets the criteria outlined.

A travel cost is also eligible for reimbursement if the journey starts from the staff member’s home (rather than the workplace) as long as this is not a commute, substantially the same as a commute and is the most practical way to complete the journey.

Eligible journeys for staff on home-based contracts

A travel cost is eligible for reimbursement if the journey starts from the staff member’s home as long as the journey meets the criteria above.

A home-based staff member will not have a commute as they are expected to carry out all their work from home and will rarely attend the office or other workplace.

Evidence required for funding requests

An MP staff member must retain and submit with funding requests any booking confirmations, invoices or receipts to show the journey and costs. A reason for the travel must be provided.

Guidance updated on April 2026.

All travel that has a regular pattern will not be eligible for tax relief and will be taxable.

This applies only to staff on hybrid and office-based contracts because staff on home-based contracts are expected to travel very rarely in support of their duties.

Regular travel between the constituency or Westminster for staff on hybrid and office-based contracts will be taxable. This is because the regularity of the travel could mean that the constituency or Westminster becomes a secondary workplace, particularly if:

• a staff member is able to perform a significant part of their role there;

• are contactable; and/or

• have a desk or other support that they regularly use.

Staff members are advised not to travel or seek reimbursement from IPSA for those regular journeys where there is no specific reason for doing so.

Staff travel costs that will not be reimbursed

IPSA will not reimburse costs for:

• Any journey that does not have a parliamentary purpose or is not required for the staff member to carry out their role

• Any costs associated with a commute or a journey that is substantially the same as a commute

• Driving another person somewhere unless the staff member also has to attend as part of their role, e.g. driving someone as a favour or ‘chauffeuring’

• Regular or routine travel to a secondary workplace unless it is the exception, i.e. the staff member has an office/hybrid contract and travels regularly between the constituency and Westminster only

• Regular or routine travel for home-based staff members

If staff seek funding for regular travel, we will review this and ask for more information.

If we believe that the wrong travel expense type has been selected, the funding request will be returned and we will ask for this to be reconsidered. If ‘submit anyway’ is selected (with no changes), we will infer that the travel expense type selected is correct and that the staff member and the person authorising understands the personal tax liability.

Both MPs and their staff members should ensure they can demonstrate that all travel costs are accurate and meet the criteria set out in this guidance, and that adequate records are kept (e.g. diary records, meeting agendas, etc.). Records may need to be produced in future to verify the taxable status of the travel.

Guidance updated on April 2026.

To meet IPSA's regulatory principles of parliamentary purpose and integrity, the main reason for the journey must have a parliamentary purpose and the journey should not provide any personal advantage.

Value for money must also be considered.

A staff member’s permanent workplace is the constituency office as outlined on their contract. They work as a senior caseworker with line-management responsibilities. They are required by the MP to attend the Westminster office every other Friday to assist staff there with any casework issues and for line-management meetings. The staff member would like to request funding for the train journeys to and from the Westminster office.

The journeys are for parliamentary purpose and not for personal benefit or preference. The ticket types selected are within the limits and are the best value for money options. However, there is a regular pattern to the travel and there is no specific purpose to attending the Westminster office each time, i.e. they undertake their regular role while there. Funding can therefore be requested but it is taxable.

A staff member works on a hybrid contract with the constituency office being their permanent workplace. They would like to request funding for the bus journey to and from the constituency office on the days they are required to work there.

This is the staff member’s commute to their permanent workplace and therefore funding is not allowable.

Is the main and underlying reason for this journey only for parliamentary purposes?

Could this be seen as a personal journey with a parliamentary purpose ‘bolted on’ to allow it to be funded?

Are the journey route and type of travel the best value for money?

Has the travel become part of a regular pattern as to when and where you are working?

Are you travelling to another location just to undertake your regular work there with no specific reason or purpose?

IPSA aligns with HMRC guidance, which states that travel costs for staff can be taxable or non-taxable.

If you are experiencing issues relating to your personal tax, please call HMRC directly on 03000 581587 (MPs) or 03000 534720 (MPs' staff).

If you are unsure how activities or spending aligns with IPSA's regulatory principles, please contact your account manager or payroll officer before making any purchases or claims.