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HMRC internal manual

National Insurance Manual

Class 1 NICs: expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ travel expenses

By public transport

The reimbursement of travel costs incurred in connection with business journeys can be disregarded for NICs purposes. See NIM06250 for general guidance regarding travelling expenses.

By car

The guidance on motor mileage allowances and expenses contained in NIM05750 applies to councillors just as it does to civic dignitaries.