Revealed: the peers who claim the most expenses

A "value for money" index compiled by the Evening Standard from the latest list of members' expenses reveals which Lords charged taxpayers up to £300 a day "subsistence" despite rarely speaking in the chamber.

The list includes former BBC director general Lord Birt, a crossbencher, who is the highest claiming peer. He claimed on average £296.38 in overnight and day subsistence for each of the 72 days he attended the House between 1 April 2007 and 31 March 2008.

During that year he did not table a single question, spoke in three debates and voted in five per cent of divisions.

There is growing concern over the make-up and role of the House of Lords following allegations that four peers offered to change the law in exchange for cash. Scotland Yard is considering whether the allegations warrant a criminal investigation.

Two of them, Lord Moonie and Lord Snape, who have denied any wrongdoing, feature in the top 30 highest charging peers. Other peers high up the list of expenses claims include former Labour party economic adviser Lord Eatwell, who is president of Queens' College, Cambridge. He tabled no questions, spoke in 10 debates and voted in 18 per cent of divisions last year.

Lord Birt, Lord Eatwell and another crossbencher in the top five highest charging peers, Lord Oxburgh, are all paid for consultancy work outside Parliament. Six former MPs - three Liberal Democrat, two Conservative and one Labour - feature in the top 30 index.

Also included are the Conservatives' shadow lord chancellor Lord Kingsland, the Liberal Democrats' president Baroness Scott and Lord Razzall, the party's business spokesman.

He shares a London home with his partner Baroness Bonham-Carter and they both take full advantage of the living expenses on offer. Their main residence is in Wiltshire.

Trade unionist Lord Burlison, who died last May, topped the index. He was instrumental in starting Tony Blair and Lord Mandelson's political careers, helping to select them as MPs.

The list also details 39 peers who chose not to ask for any money.

Peers can claim up to £165.50 overnight accommodation expenses for each day they attend the House if they register their main home outside Greater London. A member needs to enter the chamber or a committee and be ticked off by a clerk to qualify for this payment, but it does not matter how long they stay or whether they participate.

Peers can push their total overnight subsistence claim higher if they have a second home in London as a parliamentary base. Then they are entitled to up to £110.50 maintenance costs for each night they spend away from London on select committee business. Peers do not incur any expenses on such trips as they are all paid by the select committee.

A day-to-day allowance of up to £82.50 is also available to cover meals and "incidental" travel. The Standard did not include office costs or travel costs in the value for money index. The latter varies according to the location of the member's main residence. All peers are entitled to first-class train tickets and business-class flights as well as generous car mileage. No receipts are required to claim allowances.

Several of the peers in the table live within striking distance of London by car or train, but can claim travel if they live outside Greater London.

Mark Wallace, campaign director of the Taxpayers' Alliance, said: "It's unacceptable that some peers are getting away with claiming huge amounts of taxpayers' money and then doing little or no work in return."

The House of Lords information office said the Lords cost less than a third of what it costs to run the House of Commons per member. Last year each peer cost the taxpayer £168,000 and each MP cost £599,000. None of the peers was available for comment today.