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The payment of "commuting costs" at 45p-a-mile appears to be a generous quirk of the Holyrood allowances system which does not exist for MPs at Westminster.

According to strict HMRC guidelines, most ordinary taxpayers are not entitled to be reimbursed for the cost of travelling between their homes and workplaces either.

With MSPs returning to the Scottish Parliament after the nine-week summer recess, the claimants - including several cabinet ministers - were last night accused of unfairly "lining their pockets".

Analysis by the Scottish Sunday Express shows that at least 46 parliamentarians were paid expenses last year for travel between their home and their local office.

The biggest beneficiary was SNP Justice Secretary Michael Matheson, who claimed £2,079 for 154 30-mile journeys between his home and his office in Falkirk.

On one occasion the allowances office even paid out a 'double claim' of £54 for the return 60-mile journey, instead of the correct amount of £27.

Conservative chief whip John Lamont claimed for 134 30-mile journeys between his home and his constituency office in Hawick. However, he received £1,449 as some of the journeys were reimbursed at the lower rate of 25p-a-mile.

Health Secretary Alex Neil was the third largest claimant, paid £21.15 for each of his 67 47-mile commutes between his home and his office in Airdrie - a total of £1417.05.

Tory grandees Alex Fergusson and John Scott make up the top five claimants, followed by Highlands and Islands independent Jean Urquhart who has the longest commute at 59 miles.