NIM05649 - Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ travel expenses
By public transport
The reimbursement of travel costs incurred in connection with business journeys can be disregarded for NICs purposes. See NIM06250 for general guidance regarding travelling expenses.
By car
The guidance on motor mileage allowances and expenses contained in NIM05750 applies to councillors just as it does to civic dignitaries.