
1 
These Regulations may be cited as the Income Tax (Travel Expenses of Members of Local Authorities etc.) Regulations 2016 and come into force on 6th April 2016.
2 
For the purposes of sections 235A and 295A of the Income Tax (Earnings and Pensions) Act 2003, a body is a relevant authority if it is—
(a) in England—
(i) a county council,
(ii) a district council,
(iii) a London borough council,
(iv) the Council of the Isles of Scilly, or
(v) a parish council,
(b) in Wales—
(i) a county council,
(ii) a county borough council, or
(iii) a community council,
(c) in Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994, or
(d) in Northern Ireland, a district council.
3 

(1) For the purposes of sections 235A and 295A of the Income Tax (Earnings and Pensions) Act 2003, “qualifying payment” means a payment falling within paragraph (2) which is made—
(a) to a member of a relevant authority by a relevant authority, and
(b) in connection with activities undertaken by the member as a member of that authority.
(2) A payment falls within this paragraph if it is made—
(a) under a scheme made under regulation 8 of the Local Authorities (Members’ Allowances) (England) Regulations 2003,
(b) under regulation 26 of those Regulations,
(c) in accordance with a requirement or authorisation under section 142 of the Local Government (Wales) Measure 2011,
(d) under regulation 4 or 5 of the Local Government (Allowances and Expenses) (Scotland) Regulations 2007, or
(e) under regulation 7 of the Local Government (Payments to Councillors) Regulations (Northern Ireland) 2012.
Charlie Elphicke
George Hollingbery
Two of the Lords Commissioners of Her Majesty’s Treasury
11th March 2016