Reimbursement of Members’ Expenses Scheme Resolution

That the Parliament, recognising that the Scottish Parliamentary Corporate Body (the SPCB) carried out a review of the Reimbursement of Members’ Expenses Scheme approved by Resolution of the Parliament of 2 March 2021—(a) in exercise of the powers conferred by section 81(2), (5)(b) and 85(5) of the Scotland Act 1998—(i) confers functions on the SPCB to reimburse members in respect of expenses and cost incurred in each financial year in accordance with the Reimbursement of Members’ Expenses Scheme (the Scheme) annexed as Annex 1 to this Resolution and confers other functions on the SPCB as specified in the Scheme;(ii) determines that the various limits on expenses or costs under the Scheme are as set out in the Schedule of Rates annexed as Annex 2 to this Resolution and that such limits are applicable until the SPCB exercises its power under the Scheme to uprate or vary them;(iii) confers other functions on the SPCB as specified in the Scheme; and(iv) approves the Scheme;(b) determines that the Scheme shall come into effect on 8 May 2026;(c) rescinds, with effect from 8 May 2026, the Resolution of the Parliament of 2 March 2021 (and as last amended).Annex 1Reimbursement of Members’ Expenses Scheme Sgeama Ais-phàighidh Cuibhreannan nam BallIntroduction.. 4Ro-ràdh.. 4Section 1: General Rules. 51.1The Principles of the Scheme. 51.2 Administration of the Scheme. 71.3 Publication of Expenses. 81.4 Submission of claims and verification of expenditure. 81.5 Review of decisions,  improper claims or improper use of the Scheme. 101.6 Virement 101.7 Pools. 101.8 Miscellaneous provisions. 11Section 2: Accommodation.. 122.1 Accommodation in Edinburgh. 122.2 Overnight accommodation outside Edinburgh. 142.3 Shared residential leased accommodation.. 15Section 3: Staff costs. 173.1 Introduction.. 173.2 Staff salary costs. 183.3 Employer’s National Insurance and employer’s pension contributions. 193.4 Temporary staff cover costs. 193.5 Additional staff costs. 193.5 Incidental and ancillary employment costs. 203.6 Redundancy costs. 213.7 Employment of close family members of another Member 22Section 4: Family Care Costs. 234.1 Introduction.. 23Section 5: Office costs. 245.1 Introduction.. 245.2 Start-up provision.. 285.3 Reimbursement of office costs for Members who establish and run local parliamentary offices. 295.4 Reimbursement of office costs for Members who do not establish and run local parliamentary officesor offices funded through the Scheme. 325.5 Members working from home. 34Section 6: Engagement provision.. 35Section 7: Cost of travel 36Section 8: Disability. 38Section 9: Additional expenses. 399.1 Interpretation, translation and similar costs. 399.2 Exceptional expenses. 39Section 10: Winding up.. 40109.1 Introduction.. 4010.2 Staff costs. 4010.3 Staff redundancy. 4010.4 Accommodation, office and associated costs. 4110.5 Member change of status. 4210.6 Time limit for submission of claims. 42Section 11: Definitions. 43Annex A: Groups of constituencies for entitlement to accommodation in Edinburgh   48Group One. 48Group two. 48Group three. 49Annex B: Constituencies and regions for entitlement to overnight accommodation outside Edinburgh.. 52Constituencies. 52Regions. 52Schedule of rates. 53 IntroductionThe Reimbursement of Members’ Expenses Scheme as set out below is given effect by resolution of the Scottish Parliament.  The Scheme sets out the provisions available to support members in carrying out their parliamentary duties, and the principles and rulesmembers must abide by in making a claim for reimbursement under the Scheme.This Scheme is issued and administered by the SPCB with the purpose of ensuring the regularity, conformity and propriety of the management of public money and resources, which the SPCB is accountable for under the Scotland Act 1998.  Ro-ràdhTha Sgeama Ais-ph&agrave