S235A ITEPA 2003

For 2016/17 onwards, no liability to tax arises in respect of payments to councillors for travel between their home and a permanent workplace, where home is within the authority area or no more than 20 miles from the area boundary. Where a councillor receives mileage allowance payments for the use of his or her own vehicle to undertake the journey, the exempt amount is limited to the approved amount for mileage allowance payments.

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