SE65940 - 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 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, or
• the councillor is paid for travel between home or the authority's office and some other place on council business

and the mileage allowance paid does not include any element of profit.

For 2002/03 onwards, mileage allowance payments should be dealt with under the approved mileage allowance payments scheme (see SE31250 onwards).