HMRC internal manual

Capital Allowances Manual

CA23050 - Plant and Machinery Allowances (PMA): qualifying expenditure: expenditure by MPs on residential accommodation

CAA01/S34

Members of the House of Commons, the Scottish Parliament, the National Assembly for Wales and the Northern Ireland Assembly may have homes a long way away from the Parliament or Assembly and so may need accommodation near it. Alternatively they may need accommodation in their constituency. Expenditure that is incurred in connection with the provision of this accommodation is not qualifying expenditure for PMAs.