EIM67315 - Tax treatment of Parish and Community Council Clerks in England and Wales: expenses deductions: typical expenses
Sections 336 to 338 ITEPA 2003
Expenses for Clerks receiving similar amounts of remuneration may vary considerably (for example, a small parish on the fringe of a development area may have to devote a lot of time to monitoring and opposing planning applications). Deductible expenses will include:
- stationery, postage and printing costs
- travelling and associated expenses on journeys on council business
- the cost of telephone calls made by the Clerk from home on council business, see EIM32940
- reasonable sums to cover the extra costs of heating and lighting arising from the Clerk’s use of home for council business, see EIM32810
»Ê¹ÚÌåÓýapp National Association of Local Councils has advised its members that all amounts received from councils by Clerks, including expenses, should be returned. »Ê¹ÚÌåÓýapp amounts included in expenses deductions are unlikely to be large.