Policy paper
Tax exemption for travel expenses of members of local authorities July 2015
This tax information and impact note introduces a new exemption from Income Tax and a disregard for National Insurance contributions for travel expenses paid to councillors by their local authority.
Documents
Details
This measure helps ensure that individuals are not discouraged from undertaking a role as a councillor by the tax and National Insurance contributions treatment of travel expenses paid by their local authority. This measure will have effect on payments made on and after 6 April 2016.
Published 8 July 2015