[EIM65970] Local Government Councillors and civic dignitaries in England: ODPM guidance: Part two: taxation of members' allowances and expenses

[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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