In order to ensure that local councillors' expenses are, so far
as possible, dealt with in a consistent manner, the Association of
Local Councillors has prepared notes for guidance on expenses for
circulation to its members. These notes are reproduced at
EIM65955. Deductions for expenses under
Sections 336 to 338 ITEPA 2003 from local councillors should be
dealt with in accordance with them. Where, however, offices dealing
with local authorities have a separate agreement covering the
treatment of certain expenses, for example, travelling expenses on
non- approved duties, for all councillors, that treatment may be
continued if the councillors wish.
Particular attention should be paid to the introduction to
the notes, which sets out the circumstances in which no deduction
for expenses can be given, for example, where expenses are incurred
for political purposes.
For example, no deduction is due for subscriptions to a
councillor’s party political association. Membership of the
association may be compulsory, but that is not enough to satisfy
the conditions in Section 336 (see
EIM31630). Payment of the subscription
merely puts the councillor in a position to perform his or her
duties. It is not paid in the performance of those duties.
The section of the note on travelling expenses reflects the
rules on employee travel expenses that applied before 6 April 1998
when the notes were written. They do not take into account:
Those rules apply to councillors and civic dignitaries in the same way as they apply to other office holders and employees. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
See also the guidance note issued to local authorities in England by the Office of the Deputy Prime Minister (see EIM65970).
