[Note: for councils in England this guidance supplements and amplifies the basic guidance at EIM65920 to EIM65950. See also:

Part one – members' allowances (see EIM65960)

Part three – members' allowances and National Insurance Contributions (see NIM05640 onwards).]

"Taxation of Members' Allowances and Expenses


(1)This part provides general guidance on the tax treatment of members' allowances. It covers:

the relevant tax rules

which allowances are taxable

the treatment of expenses incurred by a member carrying out approved duties which are reimbursed by the authority

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