Calls were made last night for greater openness in the financial dealings of peers after research by The Herald showed 13 Scottish members of the House of Lords have consultancies but only three declare earnings from them.

MPs insisted it was simply no longer tenable that they had to declare all their pay while rules for peers stopped short of full disclosure.

Yesterday, as inquiries continued into the four Labour peers facing cash-for-influence allegations, Nick Clegg insisted any peer who broke the law should be kicked out of Westminster.

"It is wholly out of step with the public's legitimate demand for transparency in politics that just because someone happens to be in the House of Lords they are exempt from the most basic standards of accountability," said the Liberal Democrat leader.

As it was reported that 145 out of 743 peers were consultants, the SNP raised particular questions about Lord Foulkes of Cumnock, who fully declares his earnings from his parliamentary consultancies, but who came in for criticism because he is also a member of the Scottish Parliament.

Insisting all peers should be banned from acting as political consultants, Angus MacNeil, the Nationalist back bencher, said: "Foulkes may think he can get away with lobbying in the Lords but it is explicitly against the rules of the Scottish Parliament to work as a consultant - something he openly admits to doing. It doesn't matter where he does it."

Last night, Lord Foulkes, the former Scotland Office Minister, accused the SNP of "mischief and malevolence". He told The Herald: "I have explained it all fully and disclosed more than I am required to do. It's not lobbying but advice and all in relation to the Commons and Lords and nothing to do with Holyrood."

On reforming the second chamber, Alistair Carmichael, the LibDems' Scottish spokesman, called for greater openness, saying: "The lack of transparency is a direct result of the lack of accountability."

David Mundell, the Shadow Scottish Secretary, stressed: "As in the full disclosure of interests for MPs and other elected representatives, peers should be governed by the same standards."

Former Scotland Office Minister David Cairns said: "The most important thing is transparency. It does not bother me people are paid by outside organisations but we have to know where the money is coming from."

Angus Robertson, Nationalist leader at Westminster, added: "The Lords is long past reform and this should not just encompass issues of remuneration and consultancies but also the fundamental issue of democratic accountability."

The Herald attempted to contact all 13 Scottish peers who have consultancies but only four responded.

Lord O'Neill, the ex-MP and former Labour Defence spokesman, acknowledged problems arose when there were two sets of rules between the different Houses and that there was a case for greater clarification.

Asked about his own consultancies, he said: "If the arrangements were to change, then I would abide by them."

Asked if he would say how much he was paid, he replied: "At the moment, I am not required to do so."

Lord Boyd of Duncansby, the former Lord Advocate, who lists one non-parliamentary consultancy and is employed four days a week at a law firm, stressed none of his work had anything to do with his parliamentary role.

He declined to disclose his earnings but added: "I am in favour of a 100% elected House of Lords and voted for that."

Lord Wallace, the ex-MP and former Deputy First Minister, who has four consultancies and runs his own consultancy business, made clear he was in favour of greater transparency and supports a fully elected Lords. Asked if earnings should be declared, he said: "If they relate to parliamentary matters, yes; if they don't, no."

Scottish peers' list of non-parliamentary consultancies in Lords Register of Members' Interests.

Lord Boyd of Duncansby Labour

Ex-Advocate General.

Non Parliamentary Consultant and Head of Public Law Practice, Dundas & Wilson CS LLP and Dundas & Wilson LLP (Solicitors).

Earl of Caithness Conservative

Ex-Treasury Minister. Elected hereditary.

Consultant Rickett, Tinne and Co Ltd (residential property consultants).

Lord Elder Labour

Late John Smith's Chief of Staff.

Consultant, First Group plc. Consultant, Forth Ports plc. Adviser to Daval International Ltd.

Lord Fraser of Carmyllie Conservative

Ex-Lord Advocate and former Scottish Office Minister.

Partner, Fraser Forrest LLP. International Energy Consultants.

Lord Howie of Troon Labour

Ex-journalist and publisher.

Consultancy to George S Hall Ltd.

Lord Irvine of Lairg Labour

Former Lord Chancellor.

Consultant, Hutchison Whampoa Limited group of companies.

Lord Kirkwood of Kirkhope Liberal Democrat

Spokesman on Work and Pensions.

Remunerated services - consultant to GovNet Communications (which publishes the seven top public sector magazines) receiving a fee of £5000 per annum plus occasional additional sums for chairing seminars and training events.

Lord Lamont of Lerwick Conservative

Ex-Chancellor.

Consultant to Consensus Business Group (formerly Rotch Property). Consultant, Fintrade, Stanleybet plc. Member of the Advisory Board, Merchant Bridge & Co. Member of the Advisory Board, Hermitage Global Fund.

Lord Moonie of Bennochy Labour

Former Defence Minister.

Parliamentary lobbying - Americium Developments, Edinburgh (£35,000-£40,000 pa). Non-parliamentary consultant - Member, Advisory Board, Northrop Grumman IT (July 2007), Member, Advisory Board, Perseus Global (October 21, 2008), Senior Adviser, Pharmathene Ltd (October 21, 2008).

Lord Wallace of Tankerness Liberal Democrat

Ex-MP for Orkney and former Deputy First Minister.

Ad hoc consultancy arrangement with Aquatera Ltd, a provider of environmental and sustainability services, with particular interests in the renewable energy sector.

Consultancy on Scottish Parliament and Scottish parliamentary matters with Simpson & Marwick WS, Edinburgh. This consultancy involves advising on issues and procedures in relation to the Scottish Parliament Consultancy with Quatro Public Relations in relation to specific renewable energy projects.

Work in relation to renewable energy policy and developments is also undertaken for one particular company that is a client of Quatro and working with this client involves the member in arranging meetings with public bodies in Scotland, writing briefings and reports and possibly attending meetings between members of the Scottish Executive and the client company.

Consultancy with Hays Specialist Recruitment.

Lord O'Neill of Clackmannan Labour

Former Opposition Defence Spokesman.

Washington Group, British Chemical Engineering Contractors' Association, Manufacturing Technologies Association.

Lord Watson of Invergowrie Independent Labour

Former MP. MSP and ex-Scottish Tourism Minister.

Associate Director, Caledonia PR Consulting Ltd.

Lord Foulkes of Cumnock Labour

MSP and ex-Scotland Office Minister. Parliamentary consultancy agreements - a political and parliamentary consultancy with Eversheds LLP. Payment of £3000 per calendar month (excluding VAT if applicable) for consultancy services for 36 days per annum (all fees are paid to Carrick Court Associates Ltd. Chairman of Editorial Board of Govnet, a client of my company Carrick Court Associates), £10,000 per annum.

Senior Scottish peers who do not list any consultancies but who list a number of paid directorships include:

Lord Forsyth of Drumlean, Con, former Scottish Secretary; Lord Lang of Monkton, Con, another ex-Scottish Secretary; Lord Robertson of Port Ellen, Lab, former Defence Secretary and Nato Secretary-General and Lord Gordon of Strathblane, Lab, former Chairman of the Scottish Tourist Board. Lord Laidlaw of Rothiemay, the Monaco-based philanthropist and Tory donor, does not appear in the register because he has taken a leave of absence from the Lords while he sorts out his tax affairs.

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