FROM toilet roll for office staff to first-class rail tickets to London - MPs across the UK are able to claim expenses back from the taxpayer.

MPs are currently paid a basic annual salary of £81,932, which was introduced last year, and are allowed to claim a whole host of costs to help complete their tasks.

Expenses are regulated and monitored by the Independent Parliamentary Standards Authority which has a "statutory responsibility" to ensure spending is transparent.

Read more: The 6 MPs that claimed the HIGHEST expenses in the region - with £327k in ten months

According to the regulator, its reviews ensure that public funds are properly spent and are accounted for, while checking MPs have the "support" needed to carry out their role.

Read more: Darlington MP explains why he spent £8,210 on leaflets in one month

We've looked at the latest IPSA guidance to bring you just some of the key things that MPs can and cannot spend their money on.

Accommodation ​

MPs can claim back costs associated with renting a second home, or hotel stay, outside of their constituency - this also includes the likes of council tax, bills and utilities there.

That is because there are 554 MPs where there are constituencies which are located outside of London, according to IPSA.

But this budget does not cover mortgage payments on a second home, although IPSA states a proportion of utility costs can be covered in some circumstances.

MPs who have dependants are afforded additional costs for accommodation large enough for their family to travel and stay so that they can maintain family life.

Travel

MPs are allowed to claim back journeys made via road, rail and air between their constituency and London, and also journeys made as part of their work.

Currently, IPSA also provides travel funding for an MP's partner and dependants in order to allow them to "maintain their family life" and to provide "care for dependants."

IPSA states that while there are rules on types of travel, the budget is uncapped so that MPs are not limited on how many times they can travel between London and their home. 

It states that first-class ticket can only be booked where it would be less than, or equal to the standard fare on the day.

It acknowledges that some MPs choose to book in advance first-class tickets for less than the standard daily fare so that they have more privacy and space to work.

MPs cannot however, claim for their usual commute to and from work each day. 

Office costs

MPs outside of London can spend up to £25,910 on office costs which includes rent, equipment and stationery costs.

This includes the likes of toilet roll, cleaning materials to computers, signs and leaflets - of which, MPs are given the discretion to decide how their office costs are spent. 

Outside of accommodation costs, office costs generally make up the bulk of an MPs expenses from the past year. 

Staffing costs

MPs can claim back additional costs including staffing - IPSA states that MPs employ an average of four full-time equivalent staff members to support constituents in their role.

They can claim back costs including the likes of training, research and preparation for speeches, debates, questions, motions, meetings and interviews.

One common expenses claim is for the 'Policy Research Unit,' which is a pooled research facility for MPs.

According to Parliament.UK, most political parties have their own research units available for MPs.

The units provide briefing, research, correspondence and related support to help aid them in their Parliamentary duties.

On a smaller scale, they can also claim back the likes of eye prescriptions and even the flu jab.

IPSA states each MP has a staffing budget of £177,550, which MPs have discretion on how they manage their offices in the most appropriate way to carry out their parliamentary duties.

To view the IPSA document on what MPs can and cannot claim expenses for - click here