EIM65943 - Tax treatment of Local 바카라 사이트 Councillors and civic dignitaries: Home to work travel 바카라 사이트“ Other travel expenses
S295A ITEPA 2003
From 2016/17 onwards, payments of councillors바카라 사이트™ other travel expenses that do not relate to the use of their own vehicle (including payment of public transport costs) are exempt from tax.
The above exemption does not apply to payments made in respect of journeys between a councillor바카라 사이트™s home and a permanent workplace, where their home is more than 20 miles from the boundary of the authority area.
Example
Councillor E lives within the area of the local authority that he has been elected for. If he uses public transport to undertake the journey between his home and the local authority offices where he performs most of his duties, payments by the local authority for Councillor E바카라 사이트™s travel are within the exemption and can be paid free of tax.