Part 4: Income tax, corporation tax and capital gains tax Section 29: Travel expenses of members of local authorities etc. Summary
This section introduces a new exemption from income tax for qualifying payments made by a local authority in respect of travel expenses incurred by a member on a journey between home and permanent workplace. The exemption only applies if the member’s home is in the area of the authority or within 20 miles of the boundary of the area. The exemption will be limited to the Approved Mileage Allowance Payment (AMAP) rates and the approved rates for passenger payments when applied to qualifying payments made to a member who uses their own vehicle for travel. The exemption will come into effect from 6 April 2016.