Policy paper

Draft legislation: the Income Tax (travel expenses of members of local authorities) Regulations 2015

This draft regulation defines 'local authority' and 'qualifying payment' for the purposes of the new tax exemption for councillors’ travel expenses.

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Details

The government announced on 22 July 2014 that it would introduce a new exemption from tax for payments by a local authority in respect of travel expenses incurred by members of the local authority. The draft regulations define ‘local authority’ and ‘qualifying payment’ for the purposes of the exemption.

Comments on the draft regulations would be welcome, particularly on whether all relevant bodies and payments are included within the definitions, and should be sent by email to employmentincome.policy@hmrc.gsi.gov.uk by 16 March 2015.

The legislation giving effect to the exemption is set out in Finance Bill 2015. A technical consultation on draft legislation contained within the Bill runs until 4 February 2015.

Published 19 January 2015