George Osborne included the mortgage for a paddock on his taxpayer-funded expenses, Land Registry documents disclose.

The chancellor and his wife Frances bought a Cheshire farmhouse and the neighbouring land in his constituency for £455,000 in 2000, before he became an MP.

Between 2003 and 2009, he claimed up to £100,000 in expenses to cover mortgage interest payments on both the land and the property at Harrop Fold farm near Macclesfield.

The chancellor's farmhouse featured in the MPs' expenses scandal of 2009. It emerged that he had "flipped" his second home allowance on to the property and increased the mortgage. Throughout the lengthy parliamentary inquiry into Osborne's expense claims that followed, there was no mention of the separate land.

But it has emerged that the expenses payments were not only for a house but also for the neighbouring paddock, which is registered separately with the Land Registry.

The disclosure comes as Osborne, one of the wealthiest members of the cabinet, attempts to portray himself as an ordinary taxpayer while implementing welfare cuts. Osborne, who earns £134,565 a year and has a £4m trust fund, told BBC News: "I took a pay cut, and froze my pay on taking this job, took a pay cut from the previous chancellor, the Labour chancellor, in order to show that politicians weren't going to get away with it."

According to Land Registry records, Osborne bought the house and land for £455,000 and sold them last year for up to £1m.

When he first bought the property, he extended a mortgage on his London home to pay for it. However, he started claiming taxpayer support when he took out a new £450,000 interest-only mortgage secured against the Cheshire property in 2003.

In December 2005, Osborne remortgaged for £480,000, again on an interest-only basis. He increased the sum borrowed to cover, besides the initial purchase price of £445,000, both the initial purchase costs, and an additional £10,000 towards the cost of repairs to the property. These repairs, which he regarded as essential, included new windows, a new front door and a boiler.

Osborne stopped claiming any second home expenses in 2010, when a new allowances regime was introduced in the wake of the expenses scandal.

Sources close to Osborne said he did not keep a horse in the paddock, which is registered separately from the house.

An aide said the house and field were "sold as one and bought as one".

John Mann, the Labour MP for Bassetlaw, said Osborne could face a tax investigation to see if the land was a "benefit in kind" and said he should give his £450,000 profit back to taxpayers.

"The millions of people across the country paying the price of George Osborne's austerity measures will be appalled to learn they have been paying for him to have a paddock," he told the Daily Mirror.

"Mr Osborne clearly didn't need it to discharge his parliamentary duties, which is what Commons expenses are supposed to cover."