MP Eleanor Laing has described her decision to pay the equivalent of one years additional cost allowance as "a moral choice"

There have been numerous calls for her resignation after it was revealed that she had avoided a £180,000 capital gains tax bill by telling the tax office her secondary home in London was her primary residence.

She has defended the repayment figure of £25,000 stating: "It's the equivalent of the additional cost allowance for the last year. It's not a tax repayment, I do not have to repay any tax, I do not owe any tax."

When asked why it was only one years allowance, Mrs Laing responded: "I'm not required to pay this amount but I am because I want to pay it back."

She added that she would never claim a second home allowance again in her parliamentary career.

Ironically, Mrs Laing who had previously voted for MPs' expenses to remain a secret is now also working on a new set of Parliamentary standards.

"It's been terribly damaging and very hurtful to me personally, but what is more important is that it's been terribly damaging to the system."

"But the expenses system has been dreadful, it needs to be changed as soon as possible.

She denied reports that she was unwilling to meet constituents, saying: "I think its such rubbish, anybody who wants to talk to me, i'm very happy to go and meet them at any time."

"I felt I was not required to pay anything back but I have chosen to pay this back."

"I've been very lucky to have a second home in London, lots of my constituents do not have that."

Mrs Laing will meet with the Epping Forest Conservative executive later this week in a private meeting but was unable to confirm a date for any public meeting with voters.