Citation and commencement

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.

Relevant authority

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( 2 ), or

(d) in Northern Ireland, a district council.

Qualifying payment

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( 3 ),

(b) under regulation 26 of those Regulations( 4 ),

(c) in accordance with a requirement or authorisation under section 142 of the Local Government (Wales) Measure 2011( 5 ),

(d) under regulation 4 or 5 of the Local Government (Allowances and Expenses) (Scotland) Regulations 2007( 6 ), or

(e) under regulation 7 of the Local Government (Payments to Councillors) Regulations (Northern Ireland) 2012( 7 ).