Tax, National Insurance and the production of receipts
16.1 The previous paragraphs have, where possible, identified the tax and national insurance positions for each allowance. Taxation and National Insurance regulations are very complex and the position could vary depending on an individual Councillor's own position. The payment of allowances may also have an impact on any social security benefits an individual Member receives. Any queries should be directed to the Payroll Manager.
16.2 Wherever possible Elected Member should include receipts for travel and subsistence allowance claims for approved conferences. This is not obligatory*, however it is in Elected Member’ interests to do so for two reasons:
- it is good practice in the administration of an expenses system;
- failure to include receipts may lead to claims for travel and subsistence allowance being subject to tax and national insurance.
*with the exception of rail tickets, where the normal procedures for purchasing tickets have not been used, and taxi journeys - in both instances receipts must accompany claims.