EIM65940 - Tax treatment of Local Government Councillors and civic dignitaries: expenses deductions: two places of work

It is accepted that councillors normally have two places of work. This means that travelling allowances are not usually taxable provided that:

• the councillor undertakes duties on behalf of the authority at home and is paid for travel between home and the authority's offices, and
• the mileage allowance paid does not include any element of profit.

There is more detailed guidance on this point at EIM65970 (paragraphs 114 and 115).

Mileage allowance payments should be dealt with under the approved mileage allowance payments scheme (see EIM31200 onwards).