g. Allowance

The Local Authorities (Members' Allowances) (England) Regulations 2003 states a local council is able to pay a basic allowance to its Chair, calculated to cover the expenses associated with the basic duties of the role. It may also pay such an allowance to each of its elected members, but this amount may differ to that paid to the chair. 

The regulations require a notice to be published in a conspicuous place for a period of 14 days, a notice  of the allowances to be paid. 

Councils paying such an allowance must deduct tax. 

Travel and subsistence allowances are dealt with separately.

For further information, see LTN 33 using this link