Introduction

1. The MPs’ Scheme of Business Costs and Expenses, which makes provision for reimbursement of costs and provision of support for MPs (“the Scheme”), is made by the Independent Parliamentary Standards Authority (“IPSA”) in the exercise of the powers conferred on it by section 5(3)(a) of the Parliamentary Standards Act 2009.

2. In the course of preparing this Fourth Edition of the Scheme IPSA consulted:

a. the Speaker of the House of Commons;

b. the Committee on Standards in Public Life;

c. the Leader of the House of Commons;

d. the Committee on Standards and Privileges;

e. members of the House of Commons;

f. the Review Body on Senior Salaries;

g. HM Revenue and Customs;

h. HM Treasury; and

i. the public  through a consultation between 24 November 2011 and 20 January 2012.

3. This Scheme is intended to ensure that Members of Parliament are reimbursed for costs and provision of support necessarily incurred in the performance of their parliamentary functions.