On Mon, 13 Dec 2004 13:34:03 +0000, Tony Raven <[email hidden]>
Quoted message said:He seems to be under the misapprehension though that it can be paid for
cycle from home to work which it can't (at least not tax free) as he
talks about people cycling long distances to work.
I think that councillors' travel costs from work to duty are regarded
as expenses in the eyes of the IR. I've never bothered claiming any as
I only live a few miles away so I've not had to test the theory.
But it's all written here:
http://www.inlandrevenue.gov.uk/manuals/eimanual/EIM65970.htm
I think this covers it:
"114. As elected representatives, councillors are accepted as normally
having two places of work - at the council offices and in their
electoral area. Often councillors need to use their own homes to see
constituents. Where a councillor does use his or her own home to
undertake representative duties on behalf of the council, an allowance
paid for travel between home and the council offices or some other
place on council business is included in the calculation under the
rules described at paragraph 126(viii) below.
115. If it is not necessary for a councillor routinely to see
constituents at home, any allowance paid for travel between home and
the council offices will be taxable in the normal way. The fact that a
councillor chooses to do some work at home - for example reading
council papers or completing correspondence - does not make that home
a distinct place of work for the purpose of claiming tax relief on
travel expenses. However, an allowance paid for travel between home
and any place that is a temporary workplace will also be included in
the calculation at paragraph 126(viii) below."
So, provided you "routinely see constituents at home", you can claim
the mileage untaxed. I think.
Trust me though, you're never going to get rich in this game. When I
last calculated hours/benefits, I found I was doing it for about half
the minimum wage.