Written Question·Treasury·UIN 123052

Travel: Tax Allowances

Tabled: 23 March 2026
Answered: 26 March 2026

Question

Helen Maguire

Liberal DemocratEpsom and Ewell

To ask the Chancellor of the Exchequer, if she will conduct a review of overseas scale rates for employees travelling outside the UK.

Answer

Dan Tomlinson
Where employers reimburse allowable travel expenses, tax relief is available provided the expenses are wholly, exclusively and necessarily incurred for work purposes. Ordinarily, employers must hold evidence of the employee’s actual expenditure. However, ...

This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 123052) →