
1 
These Regulations may be cited as the Local Government (Allowances and Expenses) (Scotland) Amendment Regulations 2010 and come into force on 5th April 2010.
2 

(1) The Local Government (Allowances and Expenses) (Scotland) Regulations 2007 are amended as follows.
(2) In regulation 2 (interpretation) after the entry for “Civic Head” insert—“
 “mile” in relation to boat travel means nautical mile; and”.
(3) In regulation 5(4) (mileage allowances for travel)—
(a) after sub-paragraph (a) insert—“(aa) boat - 2 pounds per mile;”; and
(b) in sub-paragraph (d) after “passenger” where it second appears, insert—“, for travel by car, van, motorcycle or bicycle, and an additional sum of 25 pence per mile, per passenger, for travel by boat”.
(4) After regulation 5(4) insert—“
(5) In relation to travel by boat the mileage allowance is payable only for travel from one island to another within the same local authority area, by a member of Orkney Islands Council, Shetland Islands Council or Comhairle nan Eilean Siar carrying out any approved duties.”.
(5) In regulation 6(4) (claim forms and records of payments) after “Schedule 4” insert “or in a form to the same effect”.
(6) In Schedule 2 (types of expenditure and maximum rates)—
(a) in the left-hand column of paragraph (f) after “car” insert “or van”;
(b) after paragraph (f)—
(i) in the left hand column insert “(fa) Costs of chartering a boat”; and
(ii) in the right hand column insert “Receipted costs”.
(7) In Schedule 3 (claim for allowances and expenses)—
(a) for the claim form substitute the claim form set out in Schedule 1 to these Regulations;
(b) in the summary of claim table—
(i) after “Car” insert “and Van”; and
(ii) insert an entry entitled “Boat Mileage Claim” between “Car Mileage Claim” and “Motorcycle Mileage Claim”; and
(c) in the declaration after “purposes.” insert—“
• Where I am claiming mileage expenses for travel by a boat which I own, I have appropriate insurance which covers it being used for business purposes.”.
(8) For Schedule 4 (record of claims) substitute the Schedule 4 set out in Schedule 2 to these Regulations.
JOHN SWINNEY
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
11th February 2010
SCHEDULE 1
Regulation 2(7)(a)
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SCHEDULE 2
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SCHEDULE 4
Regulation 2(8)
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