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.

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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