The Members' Expenses Scheme is the structure under which MSPs are reimbursed for expenses incurred in the carrying out of their Parliamentary and constituency duties. The Scheme includes rules regarding accommodation, staff costs, office costs, travel, disabilities and winding up offices.
Members are personally accountable for claims, even if the Member delegates the administration of the claims to others. They are entitled to reimbursement of expenses only if the claim is supported by receipts or other documentation confirming the expenditure, unless otherwise determined by the SPCB. A Member cannot submit a claim which relates to party political activity and a Member cannot enter into any arrangement which could give rise to a benefit to a party political organisation.
Full details can be found here:-
Resolution of the Paliament for the Reimbursement of Members' Expenses Scheme (124KB)
Members' Expenses Scheme (247KB)
Guidance on the Members' Expenses Scheme (472KB)
In accordance with paragraph 3.7 of the Reimbursement of Members’ Expenses Scheme the SPCB is required to make available for public inspection a register detailing employment of a close family members of another member (66KB pdf).