To ask Her Majesty's Government whether the daily allowance of €298 available to United Kingdom Members of the European Parliament for attending the European Parliament is taxable; and, if so, whether United Kingdom tax rates are levied. [HL4136]

Following the judgment in the 1981 European Court of Justice judgment in the case of Lord Bruce of Donington v Eric Gordon Aspden, the daily subsistence allowance for Members of the European Parliament (MEPs) is payable without deduction of tax at source. UK MEPs are not required to declare payment of the allowance on their UK tax returns.