The Journal takes a detailed look at the published MP receipts

EXPENSE claims made by MPs have been uploaded on to the UK Parliament website.

Millions of receipts and documents have been scanned and uploaded, although many of the more controversial claims have already been revealed by the Daily Telegraph.

The receipts, with sensitive personal information blacked out, go back to the financial year 2004/2005.

The documents show that the amount Mr Harvey claimed for food, for example, as part of his "additional costs allowance" (ACA) varied each year. In 2004/2005, he claimed £765 for food and in 2005/2006 he claimed £1,750. In 2006/2007 that dropped to £300 and in 2007/2008 it was £100. Overall he claimed £2,915 for food over those four years.

Torridge and West Devon MP, Geoffrey Cox did not submit any claims for food.

Mr Harvey, who has been criticised for claiming the cost of Sky TV and for hanging baskets at his constituency office, routinely claimed his mortgage costs for his second home in London, as well as for utility bills, council tax, phone charges, cleaning, service and maintenance, and for a TV licence.

His mortgage costs for his second home, in London were: £18,123.47 in 2004/2005; £15,297.60 in 2005/2006; £16,346.28 in 2006/2007; £18,459.97 in 2007/2008.

The total claimed by Mr Harvey for his second home mortgage over the four years was £68,137.32, which means his accommodation in London cost taxpayers the equivalent of about £47 a day, excluding bills.

Mr Harvey's and Mr Cox's second homes, both flats, are in London. Mr Harvey's first home and family, are in North Devon; and Mr Cox's are in West Devon. Neither have ever "flipped" between the two like some MPs.

In his "additional costs allowance" (ACA) or second home allowance Mr Cox claimed £20,250 for 2007/08. This figure was up on the 2006/07 claim of £19,250, and the 2005/06 claim was £18,685.

There are many receipts for routine office costs, such as computer hardware and software, professional printing, paper, ink cartridges, postage stamps, utility bills from both MPs — and Mr Harvey claimed £22 for an eye test in March 2005.

Under the "incidental expenses provision/staff allowance" section, there are claims Mr Harvey made for £2,250 and £2,000, which was paid to Percy Brend & Sons Limited for electricity costs.

There are a wide range of other office costs related to his job as an MP in North Devon. In March 2006, for example, Mr Harvey claimed back the £1,944 he had spent printing his "reporting back" leaflet, which tells constituents what he had been doing for them. Shop receipts, meanwhile, show claims for toilet paper, handwash, milk, and coffee.

The overall amounts claimed by MPs was already known before the scandal of the details of the expenses was revealed by the Telegraph. Among Mr Harvey's 2007/2008 costs were: £23,036 of additional costs allowance (almost the maximum amount possible); £21,278 for incidental expenses provision; £90,449 for staff; £9,834 for communication; and £10,196 for travel.

Before the claims were published Mr Cox said he had not used the public purse for "personal, household or other goods and services whatsoever".

The Torridge and West Devon MP claimed a communications allowance of £6,283 and his expenses for staffing allowance were £81,135 last year, £78,957 in 2006/07 and £55,756 in 2005/06.

Mr Cox's incidental expenses provision is listed as £20,898 for 2007/08, £29,143 the year before, and £27,595 in 2005/06.

He claimed £12,281 in 2007/08 for members' travel which covered regular journeys between his home/constituency and Westminster with mileage totalling £3,396 and rail travel £8,885. This varied from the previous year when he claimed £11,344 which included £7,095 for car travel, rail expenses of £3,932 and £317 in flights.

His office said the only flights Mr Cox has ever made were between Bristol and Edinburgh when Appledore Shipyard was under threat and he held emergency meetings with the chief executive of its owners, Babcock, in Scotland.

Mr Cox claimed members' spouse travel of £1,120 and members' family travel of £65 last year but nothing previously. The expenses table lists centrally purchased stationery for 2007/08 as £567. The claim was £985 in 2006/07 and £1,546 the year before. Stationery: associated postage costs claims total £1,523 last year, £2,406 the previous year, and £3,626 in 2005/06.

Centrally provided computer equipment claims were £1,238 last year, £1,177 in 2006/07 and £1,177 the previous year.

Mr Cox has not claimed any London supplements, members staff travel (with the exception of £362 in 2005/06) or other costs.

Mr Cox claimed £145,360 in total last year ranking him 349th out of 645.

In total, Mr Harvey claimed £160,492, making him the 92nd "most expensive MP" out of 645.

Both MPs' constituencies are more than 200 miles away from Westminster, making frequent overnight stays in London essential.

According to the rules, the additional costs allowance is "paid to reimburse MPs for necessary costs incurred when staying overnight away from their main home for the purpose of performing parliamentary duties".