Members' Expenditure 2024 - 2025

Figures from April 2024 to March 2025

View Members' salary information 2024 - 2025

Key

1 - Member

2 - Resigned / Not returned

3 - Co-opted / Elected

Members' Allowances

Members' Allowances are provided for under the legislative framework of the Assembly Members (Office and Staffing Costs and Allowances) Determination (Northern Ireland) 2025.

On the 30 June 2020, the Assembly conferred powers on the Assembly Commission to determine allowances payable to Members. On 4 February 2025, this authority was extended to include the power to determine allowances for former Members. Using these powers, the Assembly Commission published the Assembly Members (Office and Staffing Costs and Allowances) Determination (Northern Ireland) 2025 on the 7 February 2025.

This Determination was brought forward to ensure Members can continue to effectively support constituents while maintaining fair and reasonable conditions of employment, with amendments to allowances such as office rent, travel and staffing, as well as introducing support for maternity leave, security upgrades, and accessibility improvements. Many of the provisions introduced are effective from 1 April 2024. However, those paragraphs which relate to the maximum rental costs which may be recovered, and the general conditions which apply to the recovery of rent and rates are effective from 1 October 2024. A key change to note for readability is the renaming of allowance to reflect these changes, for example Constituency Office Operating Expenses, is now known as Constituency Office Operating Costs (COOC), and Constituency Offce Establishment Expenses is now known as Constituency Office Start-Up and Maintenance Costs (COSUM).

For administrative purposes and to enable new reporting structures to become embedded, the expenditure already processed for April – September has been re-analysed or re-classified to reflect the new categories of expenditure permitted under the 2025 Determination.

The key criteria that must be met in order to recover expenditure remain unchanged. The purpose of the Determination is to ensure that Members do not suffer a financial detriment because of the office costs or staff costs they incur in connection with exercising their functions as a Member. A Member is entitled to recover costs incurred only if the Member has actually incurred it, it has been incurred in connection with exercising their functions and it has not been recovered from any other person, nor has any other person reimbursed the Member in relation to the expense.

Members do not have an automatic entitlement to office costs, allowances or recovery of staff costs, by virtue of their membership of the Assembly, rather there are a number of admissibility tests which must be fulfilled before payments are made.

[1] Constituency Office Costs (COC) 2024 – 2025

As its name suggests, the COC allowance is generally used by Members to provide a service to constituents through running a constituency office. Those items that can be claimed under this classification of expenditure generally include, but are not limited to, office rent and rates, and constituency office operating costs such as utilities (heating, lighting, telephones and mobile phone), cleaning, equipment purchase or maintenance, furniture, signage and insurance. COC is not paid without valid proof of the actual cost incurred.

From 1 April 2024, the maximum COC (pro rata for Members serving less than a year) available is £7,950 per annum for COOC and £4,000 per mandate for COSUM. This latter classification of expenditure includes the costs of establishing an office, or refurbishing and maintaining an existing office and/or equipment. A new provision of Security Measures has been introduced of £4000 per mandate. This provision entitles Members to the recover costs of security measures at constituency offices and a Member's private dwelling.

The maximum rent per annum increased from £8,500 to £10,000 per annum from 1 Oct 2024. Generally, rates may be recovered in full. If under the terms of the lease, the total annual rent due is greater than the amount of rent recoverable under the Determination, however, a limit is applied.

The tax date of an invoice determines the financial year in which the cost incurred may be claimed, irrespective of the period covered by the invoice.

In the detailed analysis of COC, it should be noted that where a Member's name is given as the "Supplier" the payment was made as a reimbursement to the Member. If a Member, shares an office with another Member, all costs must be split equally and the Member may only recover costs which relate to them. However, one Member may pay the whole invoice and receive the reimbursement. In such circumstances the total of the invoice will be spilt when the claim is processed, therefore recording the name of one Member as a supplier in the record of another Member.

Members are permitted to use COOC to purchase pre-paid envelopes, stationery, envelopes, toners, general office supplies, and small items of office equipment etc. for use in their constituency offices. Where these items have been purchased from the central Assembly Commission's Office Resources department the supplier will be shown as "NI Assembly".

Members may choose to operate a petty cash system for small incidental purchases, however all purchases must be verified by the submission of valid receipts. This expenditure is recorded under 'Sundry Expenses'.

[2] Other Costs

Other expenses include recall expenditure, security measures and disability allowance.

Winding Up Costs (WUC)

Under 2025 Determination, former Members can continue to recover costs associated with winding up their Assembly business for a period of up to three months. The annual maximum amounts of allowances will be pro-rated to the end of the winding up period, with COOC capped at a maximum of 25% of the current COOC allowance. It is not an automatic entitlement and must be claimed.

From time to time, a programme of assurance reviews will be carried out on expenditure incurred by Members across a number of categories. Where any expense is found to be inadmissible under the terms of the Determination, recoupment will be sought from the Member and will be published under the description "Recovery of Inadmissible Expenses"

[3] Allowances

Travel

Two types of annual allowances are paid:

(1) Constituency Travel Allowance (CTA); and

(2) Assembly Travel Allowance (ATA).

CTA is payable for travel within the Member's constituency.

ATA is payable for travel from the Member's constituency to the Assembly, and a Member is only entitled to the full allowance if they attend the Assembly for 72 or more working days a year. For each working day less than this that the Member attends, the allowance is reduced by 1%.

The amount payable depends on which constituency the Member represents. The travel allowances are taxable and paid to the Member monthly through payroll. Some Members may choose to defer receiving the monthly ATA payments, preferring to receive a payment based on their declared attendance at the Assembly at the end of the financial year. Travel for other reasons e.g. committee work may be incurred and payment is based on a calculation of excess mileage. Such payments are not included in these allowances but are instead borne by the Assembly Commission.

Resettlement and Ill-Health Retirement Allowances

Resettlement Allowance is payable to Members, who resign at dissolution of the Assembly, or, are not returned following the subsequent election. It is only payable when a number of conditions are met, the constituency office is closed and all Assembly business is complete. Should Members resign at any other time during the course of a mandate, they are not entitled to a Resettlement Allowance payment. Ill Health Retirement Allowance is payable to Members who resign on the grounds of their ill health during a mandate. The payment of this allowance is not an automatic entitlement, Members have to apply for this and a number of very specific criteria have to be fulfilled.

[4] Staffing Costs

Staffing costs are divided into five categories:

Category 1 - staff salaries (including contractual and statutory maternity, paternity, and adoption pay; statutory shared parental pay; contractual and statutory sick pay; payments made to a temporary work agency in respect of the salary of an agency worker);

Category 2 - other capped staff costs (including training, recruitment and support staff travel costs);

Category 3 - ancillary staff costs (including employers' contributions to national insurance, pension contributions, statutory redundancy payments, temporary work agency fees and charges associated with the engagement of agency workers via a temporary work agency, and employer's liability insurance); and

Category 4 - replacement staff costs (including those costs incurred in temporarily employing a person to replace an employee where the employee is absence for a continuous period of at least four weeks by reason of: illness, maternity leave, paternity leave or adoption leave).

Category 5 – additional support costs (including those costs incurred in temporarily employing a person to support Members on maternity, adoption or shared parental leave)

Category 1 costs are limited to £90,900 per year (pro rata for Members serving less than a year). Staff must be employed on one of the three defined pay scales, and be engaged on the specified terms and conditions under the 2025 Determination. Staff must be employed on merit following a fair and open recruitment competition.

Category 2 costs are capped. A maximum of £2,500 may be claimed each year employment related costs. Support staff travel costs are capped depending on which constituency the Member represents.

Category 3 costs are not capped.

Category 4 costs are not capped; however, they may only continue to be claimed as long as the employee who is absent continues to be paid the appropriate recoverable salary.

Category 5 costs are capped. Costs can be recovered for maximum for six months up to a maximum of £25,000.