Additional information about members' allowances

Forgoing allowances

A member may, by notice in writing given to the director of Corporate Business, elect to forgo his/her entitlement, or any part of his/her entitlement, to allowances.

Taxation and national insurance

For the purposes of applying tax and national insurance regulations, members will be treated as though they were employees. All allowances paid to members will be subject to PAYE tax and national insurance where earnings are sufficient. Members exempt from paying national insurance should ensure that payroll is provided with the appropriate exemption card. Actual expenses reimbursed to members, with the exception of mileage payments, reimbursed to members are made tax and national insurance free.

Withdrawal of allowances

The standards committee can decide to withdraw allowances wholly or partially in the event of a member being suspended in whole or in part.

This page was last updated on 30 March 2015

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