Introduction
1. This document provides guidance on the content and implications of the Regulations specifying the levels of remuneration, allowances and reimbursement of expenses which may be paid to local authority elected members. The document can also be accessed at ( www.scotland.gov.uk/Topics/Government/local-government/16340 ) on the Scottish Government's website. This guidance is non-statutory, and is issued to provide advice. Local authorities should seek appropriate advice from their legal or financial advisers if any part of the regulations referred to in this document requires clarification.
2. Interim guidance was issued in March 2007, following on from the report by the Scottish Local Authorities Remuneration Committee ( SLARC) 'Review of Remuneration Arrangements for Local Authority Councillors' ( www.scotland.gov.uk/Publications/2006/01/25090631/0), published January 2006 and the Scottish Ministers' response, in March 2006, to that report ( www.scotland.gov.uk/Topics/Government/local-government/16340/SLARCletter). In September 2008 SLARC published their 2nd Report - "Review of Implementation of Remuneration Arrangements for Local Authority Councillors and Annual Review of Remuneration Levels" ( http://www.scotland.gov.uk/Publications/2008/09/23091055/0) which looked at how the remuneration package introduced in May 2007 was being implemented by local authorities. They also considered remuneration, allowance and maximum expense levels which councillors could claim and what increases, if any, would be appropriate.
3. The Scottish Government responded to the report on 10 December 2008 ( http://www.scotland.gov.uk/Topics/Government/local-government/16340). The following regulations, which have been made in the Scottish Parliament and which give effect to councillors' remuneration, allowances and reimbursement of expenses are as follows:
4. The amended regulations SSI 2008/414 and SSI 2008/415 came into effect on 10 February 2009.
Levels of Remuneration
5. References to "remuneration" in this guidance relate, generally, to the whole package of remuneration, allowance and reimbursement of actual expenditure for councillors. For the purposes of the remuneration, allowance and expenses arrangements only, there will be 4 levels of payment, depending on the responsibilities of the councillor:
- "Leader of the Council" - (that is the convener or such other councillor the authority decides should be termed as 'Leader of the Council' for remuneration purposes ).
- "Civic Head" - (The councillor who holds this title for remuneration purposes is at the Council's discretion. This is generally the Provost or Lord Provost. In some authorities this will be the depute convener, but in other authorities, the convener).
- "Senior Councillor" - (that is, a councillor who holds a significant position of responsibility in the Council's political management structure, for example, a convener of a major committee, the leader of a significant opposition group etc.).
- "Councillor" - (that is, a councillor who is likely to hold no significant position of responsibility in the council's political management structure and who will receive the basic remuneration).
Banding of Local Authorities
6. Each local authority has been banded within Band A, Band B, Band C or Band D for the purposes of payment of remuneration to councillors. Information on the banding of each local authority can be found at ANNEX A
General
7. Any councillor, regardless of level of payment, will be able to renounce receipt of all or any part of his or her remuneration if he or she chooses to do so. Remuneration should be paid either monthly or 4 weekly, as determined by the Council, and it is expected that they will be paid in arrears in the same way as, for example, staff salaries. Once elected, councillors would be available to the electorate on a daily basis and it is recommended that remuneration is calculated as such ( 1/ 365).
8. HM Revenue and Customs have confirmed that for income tax and national insurance purposes councillors are regarded as office holders and liable for PAYE and Class 1 National Insurance contributions. As such they would be entitled to Statutory Sick Pay and Statutory Maternity Pay on the same basis as other class 1 contributors for as long as they remain councillors. Councils should consider this alongside their standing orders on when a councillor ceases to be regarded as a councillor and as such would trigger the need for a by-election. HM Revenue and Customs advise that Statutory Sick Pay and Statutory Maternity Pay are not social security benefits but replacement earnings. They are therefore taxable and subject to National Insurance contributions as income in the same way as other elements of their remuneration.
Childcare vouchers
9. Some councillors may choose to sacrifice part of their remuneration in exchange for childcare vouchers. HMRC's view is that the same tax rules would apply to elected members who hold office as a local councillor as for employees. Therefore, the childcare tax exemption can also apply to elected members in the same way as for employees. Provided the various qualifying conditions are satisfied, councillors can be provided with childcare vouchers without any tax liabilities. It is for local authorities, on advice from their own legal and finance advisers, to consider whether they would wish to offer this benefit to their elected members.
Councillors
10. All councillors who do not hold the position, for remuneration purposes, of Leader, Civic Head or Senior Councillor will receive a basic annual remuneration of £15,838 for the 2008-09 financial year and £16,234 from 1 April 2009. This figure is set nationally in the Regulations - The Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2008 ( SSI 2008/415), ( http://www.opsi.gov.uk/legislation/scotland/ssi2008/pdf/ssi_20080415_en.pdf). Councils are not able to vary this remuneration level.
Remuneration of the Leader of the Council
11. Each local authority will have one Leader of the Council to whom it will pay an annual remuneration dependant on the band at which each council has been set. As for the basic remuneration, the remuneration levels for Leaders have been fixed nationally, as follows:
- Leaders of Councils in Band A (up to 31 March 2009) £26,398 increasing to £27,058 from 1 April 2009
- Leaders of Councils in Band B (up to 31 March 2009) £31,678 increasing to £32,470 from 1 April 2009
- Leaders of Councils in Band C (up to 31 March 2009) £36,956 increasing to £37,880 from 1 April 2009
- Leaders of Councils in Band D (up to 31 March 2009) £47,516 increasing to £48,704 from 1 April 2009
Remuneration of the Civic Head
12. Each local authority may have one Civic Head post and will have scope to determine the level of remuneration paid to that Civic Head up to a maximum of 75 per cent of the remuneration paid to the Council Leader. This means that the maximum remuneration that can be paid to Civic Heads will be as follows:
- Civic Heads of Local Authorities in Band A (up to 31 March 2009) £19,799 increasing to £20,294 from 1 April 2009
- Civic Heads of Local Authorities in Band B (up to 31 March 2009) £23,759 increasing to £24,353 from 1 April 2009
- Civic Heads of Local Authorities in Band C (up to 31 March 2009) £27,717 increasing to £28,410 from 1 April 2009
- Civic Heads of Local Authorities in Band D (up to 31 March 2009) £35,637 increasing to £36,528 from 1 April 2009
NB. The councillor termed the 'Leader of the Council' and the councillor termed the 'Civic Head' for remuneration purposes cannot be the same person.
Senior Councillors
13. In addition to the Leader and the Civic Head, each local authority may have up to a maximum number of 'Senior Councillors', as detailed in ANNEX B. Individual local authorities will have the flexibility to determine which positions should be considered 'Senior Councillors' meriting higher remuneration.
14. The remuneration of any Senior Councillors serving on Boards established by the Council, e.g. Licensing Boards, would have to be met from within the maximum total number of Senior Councillors allocated to their authority and the overall budget that authority has to meet Senior Councillors' remuneration. Unlike appointments to joint boards, these posts are not in addition to the Senior Councillor allocation.
15. Similarly the remuneration for Senior Councillor representatives on Regional Transport Partnerships would have to be met from the Senior Councillor allocation.
16. It is for Councils themselves to decide how many Senior Councillor posts they wish to allocate. The three restrictions that need to be considered when allocating Senior Councillor posts and remuneration to Senior Councillors are:
- the limit on the number of Senior Councillor posts that each council may have;
- the total budget for paying Senior Councillors; and
- that councils cannot pay any Senior Councillor more than 75% of the remuneration paid to the Leader
17. The maximum which an authority could pay to a senior councillor is:
- Senior Councillor of Local Authorities in Band A (up to 31 March 2009) £19,799 increasing to £20,294 from 1 April 2009
- Senior Councillor of Local Authorities in Band B (up to 31 March 2009) £23,759 increasing to £24,353 from 1 April 2009
- Senior Councillor of Local Authorities in Band C (up to 31 March 2009) £27,717 increasing to £28,410 from 1 April 2009
- Senior Councillor of Local Authorities in Band D (up to 31 March 2009) £35,637 increasing to £36,528 from 1 April 2009
18. It will be for Councils themselves to decide, within their own authority structures, which posts are deemed to be 'Senior Councillor' posts. Councils will also decide the level of remuneration to be paid to each of the senior councillors within the overall budget limit set for that purpose. Further information on how that limit is calculated and on the maximum budget available to Councils for senior councillor remuneration is provided at ANNEXC. Senior Councillors should be paid according to the level of responsibility they hold and this may result in different councillors being paid differing levels of remuneration.
Police and fire and rescue functions
19. In recognition of the role of Fife and Dumfries and Galloway Councils in relation to police and fire matters, it is for those Councils to determine the pay of the convener of police and/or fire committees. It must be at least £21,120 and no more than the maximum Senior Councillor's remuneration level for their respective councils. The vice convener should be paid 75 per cent of the convener's remuneration. For example a remuneration (up to 31 March 2009) of £21,120 for the convener would mean that the vice convener (75 per cent of the convener's remuneration) would receive £15,840 and from 1 April 2009 a convener's remuneration of £21,648 would give the vice convener £16,236. Those convener and vice convener positions will be in addition to the maximum number of senior councillors allocated to these authorities.
Joint Boards
20. The Scottish Local Authorities Remuneration Committee ( SLARC) recommended that joint boards should be able to determine the level of remuneration paid to their conveners and vice conveners. Each joint board can pay remuneration to one convener and up to 2 vice conveners. Whilst that remains the Government's intention, implementation would require amendment to primary legislation. As an interim measure, the local authority of which the convener or vice convener is a member should pay the remuneration appropriate to the member's work with the joint board. For joint boards responsible for police or fire and rescue matters, that remuneration is, for Conveners, 75 per cent of the remuneration of the leader of the highest banded council represented on the joint board and, for Vice Conveners, 75 per cent of the Convener's remuneration.
21. For joint boards responsible for functions other than police or fire and rescue conveners should receive a remuneration, which, when added to their existing remuneration as a Councillor or Senior Councillor, equals 75 per cent of the Leader of a Band A council i.e. £19,799 up to 31 March 2009 and £20,294 per annum from 1 April 2009 and the vice convener £18,809 up to 31 March 2009 and £19,279 per annum from 1 April 2009. The vice convener remuneration is calculated on the basis of the basic remuneration plus 75 per cent of the difference between the basic remuneration and the convener's remuneration.
22. Any joint board convener or vice convener who is already a Senior Councillor in his/her own authority and would receive a higher remuneration, should continue to be paid the higher remuneration. In such an instance that Senior Councillor would already be included in the maximum number of Senior Councillors and in the budget allocated to his/her authority and should not be classed as an additional Senior Councillor.
23. The local authority in question should make administrative arrangements with the Joint Board for reimbursement of any remuneration paid by them on behalf of the Joint Board. In line with SLARC's report, the proportion of remuneration which should be met from local authority funds would be the basic remuneration of £15,838 up to 31 March 2009 and £16,234 from 1 April 2009, or if the post holder is already a Senior Councillor, the amount of his/her remuneration as a Senior Councillor. Any remaining balance should be recouped from the relevant Joint Board.
24. As with Dumfries and Galloway and Fife Councils, the conveners and vice conveners of joint boards normally will be in addition to the maximum number of senior councillors allocated to the authority of which they are a member. They will not be covered by the council's maximum number of senior councillors or budget for the remuneration of senior councillors, unless they are already 'Senior Councillors' in their own authority.
ALLOWANCES AND REIMBURSEMENT OF EXPENSES
25. This guidance relates to the reimbursement of expenses incurred by councillors in carrying out council business as specified in the Regulations http://www.opsi.gov.uk/legislation/scotland/ssi2007/ssi_20070108_en_1. It includes situations where the Council itself purchases places for members at a conference or for part attendance at a conference or where the Council would, in any event, consider it reasonable to offer lunch to all those attending any particular meeting. When claiming reimbursement, councillors are required to declare that their claims are for approved council business and relate to associated costs incurred by them. It will be for authorities to decide whether claims made by their councillors are reasonable and should be reimbursed. An initial view has also been sought from HM Revenue and Customs as to what elements of the allowance and expenses package may be subject to income tax. It will be for authorities, however, to discuss particular issues of concern on tax and national insurance liability with HM Revenue and Customs.
26. Travel and subsistence expenses may be claimed for approved duties (as defined in Section 49 of the Local Government (Scotland) Act 1973) http://www.opsi.gov.uk/acts/acts1973/pdf/ukpga_19730065_en.pdf. For the majority of instances of expenditure, councillors will be required to produce a receipt. Approved duties are defined as:
- Attendance at a meeting of the local authority or any of its committees or sub-committees;
- The carrying out of any other duty approved by the local authority, or anything of a class so approved for the purposes of, or in connection with, the discharge of functions of the local authority or any of its committees or sub-committees;
- The performing of any duty as a member of any other body, prescribed by the Scottish Ministers for the purpose, to which the councillor has been appointed by the local authority.
27. For the purposes of calculating claims, a councillor's normal place of residence (his/her home) is regarded as his or her normal place of work, so expenses associated with travel from home to the council headquarters, and other locations to conduct council business, may be claimed back. Where a councillor travels on council business from his or her employment or business (which is not council related) he or she may be reimbursed for the cost of the journey. However, if the cost of making this journey would have been lower had it started from the councillor's home, then that lower cost is the maximum amount which should be reimbursed. For example if the distance from a councillor's home to council offices is 5 miles and from a councillor's business to council offices is 10 miles, a maximum of 5 miles may be reimbursed.
Allowances
28. Two allowances are available under the new Regulations. One is for mileage and the other is for members choosing to stay overnight with friends rather than stay in a hotel. Both allowances are prescribed in the Regulations.
Mileage allowance
29. Councillors may claim costs incurred when travelling by private car or van, motorcycle and bicycle, on approved duties, and may also claim costs for travelling with passengers where both the councillor and the passenger are carrying out any approved duties. These rates, which are mandatory, are:
- 40p per mile for travel by car or van
- 24p per mile for travel by motorcycle
- 20p per mile for travel by bicycle
- 5p per passenger per mile where both the passenger and the councillor are carrying out any approved duties
30. The mileage allowance is intended to reimburse members for the mileage travelled where they choose to travel by car etc. The main point is that it is incurred on approved council related business and the claim for reimbursement is made by the elected member. Provided the authority is satisfied that these conditions have been met, it should not matter whether the member is the car driver or a third party is driving. In instances where a third party is driving the member on council business, the member should amend the claim form declaration to say that the driver holds a current license and the necessary insurance rather than declaring that he/she holds a driving license and insurance. It is for councils to determine whether a particular claim is reasonable.
31. HMRC rates for travel by car or van are tax free for the first 10,000 miles travelled in any tax year (6 April to 5 April) and 25p for each mile over 10,000 travelled in a tax year. Mileage above 10,000 miles (and paid at 40p per mile) would therefore be taxable and need to be declared.
Staying with family or friends allowance
32. Councillors may choose to stay overnight with family or friends instead of claiming overnight subsistence (bed and breakfast). In such cases, councils may pay an allowance of £25 per night if they consider the expense has been reasonably incurred by the councillor on approved council business. Councillors making such a claim should include the name(s) and address of the friends or family with whom they have stayed.
33. Councils should publish any costs associated with a councillor's claim to stay with family or friends but should not publish details of the name or address of the person with whom the councillor was staying. These costs should be included under the column headed "Allowances and Other Expenses - Column (G)."
34. HMRC's view is that this allowance is taxable and would need to be declared.
Reimbursement of Expenses
Travel
Travel by private transport
35. In addition to the mileage allowance covered in paragraphs 29 to 30 above, Councillors can also claim the following costs associated with travelling by private car, motorcycle or bicycle:
- Parking charges - receipted costs of expenses incurred
- Road and bridge tolls (if appropriate) - costs of expenses incurred
- Road pricing/congestion charging - receipted costs of expenses incurred
- Ferry fares for car, motorcycle or bicycle - receipted costs of expenses incurred
36. Parking fines or tow-away costs will not be reimbursed.
Travel by Public Transport
37. The following expenses may be claimed back by councillors who use public transport to carry out their duties:
- Buses and trams - expenses incurred, including season ticket/passes where this is considered more cost effective.
- Taxis, trains, air travel, ferry travel - receipted cost of fare
38. It is expected that councillors should travel by standard/economy class for the vast majority of their journeys. Councillors and local authorities should consider cost effectiveness and value for money when choosing the mode and class of transport for a journey on council business. Councils may offer season tickets or reimburse the cost of season tickets to their members where they consider it more cost effective to do so. Any such costs should be recorded as a cost to the relevant councillor and published annually on the Council's website.
Subsistence
Expenses incurred for meals and overnight accommodation
39. Councillors may be entitled to claim back the actual costs incurred for meals and overnight accommodation when they are carrying out council business away from their home or away from council premises.
Overnight subsistence (bed and breakfast)
40. Councillors in all wards may be reimbursed the actual receipted costs for overnight accommodation up to the maximum rate in ANNEX D. The overnight reimbursement covers the cost of bed and breakfast whether accommodation is booked on a 'room only' or 'bed and breakfast' basis. Costs up to a maximum of £131 for London and £110 elsewhere in the UK may be reimbursed on production of a receipt. Under normal circumstances such bookings and payments should be made by the councillors themselves. However, where several councillors are attending an event and Councils can demonstrate best value would be achieved, they may choose exceptionally to book accommodation on behalf of members. The costs should normally be within the maximum rate allowed in the regulations. (As indicated in paragraphs 33 and 34 above, councillors have an option to choose to stay with friends or family instead of staying in a hotel).
Meals
41. Councillors in those wards listed in ANNEX D which comprise a combination of mainland and island communities, or those which cover a large geographical area, may be reimbursed the receipted costs of meals within their wards or whilst working within council premises. In these circumstances, the authority would need to consider such costs as having been reasonably incurred and required to enable the councillor effectively to carry out an approved duty.
42. In all other circumstances, expenditure on meals should not be reimbursed where a councillor is carrying out council business in his or her own ward or is working in council premises within the council of which he/she is a member i.e. no reimbursement should be made where a councillor is working in council premises and leaves for a short time to purchase a snack or meal.
43. Where a Councillor is required to carry out council business outwith his or her own ward, or to work outwith council premises, whether or not he/she is claiming an allowance for staying with friends or family, the actual receipted cost of reasonable expenses incurred for lunch - up to a maximum of £12 - and dinner - up to a maximum of £25 - may be reimbursed.
44. In addition, where a Councillor is required to carry out council business outwith his or her own ward, or is working outwith council premises, it may be possible for him/her to claim reimbursement of actual receipted breakfast costs - up to a maximum of £8 - where he/she is not claiming overnight subsistence or an allowance for staying with friends and where he/she has needed to purchase breakfast e.g. where they have to travel some distance at an unreasonable hour to attend a meeting and stop to purchase breakfast en route. HM Revenue and Customs have advised that reimbursement of breakfast costs, which is not covered by overnight subsistence, might be taxable and would need to be declared.
45. Reimbursement of breakfast costs cannot be claimed in addition to overnight subsistence since it is included in the maximum subsistence for overnight absence from home.
46. There may be an occasion when a council meeting may start in the morning and continue into the afternoon (e.g. 10am to 3pm) where councils choose to provide a working lunch. However, these occasions should be exceptional. In such circumstances no claims for reimbursement should be made by the councillors attending the meeting.
Conferences
47. There will be occasions when councillors will be required to attend conferences where either the conference cost is a package including accommodation or one where accommodation costs cannot be readily identified. It is reasonable that these costs are met by the Council. Accommodation costs, where these are identified, should normally be within the maximum limits set for bed and breakfast, lunch and dinner. In all cases, the cost should be recorded as a cost to the relevant councillor and published annually on the Council's website.
48. There may be exceptional circumstances where a councillor may be attending a conference and staying at the conference hotel for part of the time which could mean that the accommodation cost may be higher than the recommended maximum. In such instances the Council should decide, before any booking is made, if the cost is reasonable and could be justified as such to their auditors. The councillor should also be made aware before the booking is made whether he or she will be required to fund any of the cost. These instances should, however, be the exception rather than the rule.
Overseas travel and accommodation
49. Overseas travel and accommodation are not covered by the Allowances and Expenses Regulations but Councils have asked for some guidance as to how these might be treated. We would recommend that for journeys in Europe, economy class should be used where possible. The next higher class (normally business class) may also be considered in certain circumstances. This would normally be when it was not cost effective to book economy flights, perhaps because of restrictions on bookings or in the case of short-term visits. Also in cases where a councillor necessarily travels for official reasons in company with a person who is not a councillor but who is travelling in a higher class, then business class travel may be considered. Where long haul journeys are being undertaken, e.g. to the USA or Far East, business class travel may be permitted.
50. We would recommend that Councils should use the UK rates for accommodation costs for bed and breakfast and meals as a guide to determine what costs might be reasonable for foreign travel. They would also wish to take into account the "cost of living" of the area(s) being visited. In making these considerations, Councils should always consider cost implications and value for money.
Civic Head
51. In addition to the Civic Head's remuneration, a local authority may reimburse actual and receipted expenditure incurred by the Civic Head or any other member deputising for the Civic Head in carrying out his or her civic duties. This is separate from entitlement to be reimbursed for travel and subsistence costs. The Civic Head's expenses are subject to the following total yearly amount as a maximum, depending on the banding of the local authority and are only payable to the Civic Head or a councillor deputising for him/her. The year, for these purposes, runs from the date of the election for 12 months i.e. May to May, and the sum available is the total amount which may be reimbursed in any year even if the Civic Head changes during that time.
- Band A - £2,000
- Band B - £3,000
- Band C - £4,000
- Band D - £5,000
52. It is for councils to decide what a legitimate use of these funds might be. For guidance funds may be used for example, for:
- Any additional necessary purchase or hire of clothes to attend civic functions; or
- Any visits where the Civic Head or a councillor deputising for the Civic Head would like to return hospitality to his/her host by purchasing a meal for them. Such visits may, for example, be twinning arrangements or other international events attended by the Civic Head or a councillor deputising for him/her; or
- Personal hospitality.
53. Claims for reimbursement must be receipted.
54. HM Revenue and Customs have indicated that they consider the reimbursement of receipted expenditure incurred by the Civic Head or his/her deputes to enable them to carry out their civic duties should be subject to PAYE, unless the particular council can satisfy HMRC that the Civic Head is likely to incur tax deductible expenditure up to a specified amount. Even if they can reach agreement, all such expenditure would need to be reported to HMRC.
Telephone and computer expenses
55. Councils should continue to provide equipment necessary such as mobile phones, PC equipment and fax machines to allow councillors to carry out their role. Councillors should not be reimbursed for purchasing such equipment. Councillors may be reimbursed for reasonable peripheral costs e.g. printer cartridges/ribbons. It is expected that authorities themselves would supply any stationery, CDs, memory sticks etc. Any additional telephone costs necessarily incurred to allow councillors to carry out their role effectively may be reimbursed, i.e. provision and rental of a second telephone line.
56. Councillors may be reimbursed for the cost of itemised business calls made on their home telephone, networked PC, fax machine or personal mobile phone. They may also be reimbursed up to 50% of line rental where a councillor uses a personal phone for business use. HM Revenue and Customs believe that a line rental used for personal and business use may be subject to tax.
57. It is open to authorities to decide whether it would be more cost effective to supply their members with any relevant telephones and broadband facilities, including mobile phones and blackberries or similar equipment, to enable them to carry out their Council business. In such instances any costs should be met by the local authority and published as a cost to the councillor when they publish their councillor remuneration and expenses costs. Any personal calls should be identified and paid for by the councillor.
Joint Boards
58. Primary legislation would be required to extend all provisions to Joint Boards. However, as their membership consists of a number of councillors it is expected that joint boards will, in deciding what expenses and allowances to reimburse, take account of these provisions to claims and reimburse receipted expenditure where appropriate.
Standard Form for Claims
59. Councillors will be required to complete a standard form for claims for reimbursement of travel, subsistence and expense costs. Councils may introduce drop down menus in the columns relating to Subsistence to show whether expenditure is for meals or accommodation; Other Travel etc to show whether mode of transport is rail, bus etc. The form which they are required to complete can be found at ANNEX E.
60. Each element of reimbursement claimed should be unique. Councillors may not claim reimbursement for the same expense more than once.
61. Details of the time of arrival and departure should be completed in all claims for overnight subsistence, staying with friends or family and meals but need not be necessary where a claim relates only to travel costs. It would be for councils to decide whether they would wish councillors to provide that degree of information on travel claims.
Scrutiny
62. Councils should treat councillors' claims in the same way as those from staff, and satisfy themselves that the checks and balances built into their systems are sufficiently robust to stand up to external scrutiny.
PUBLICATION
Publication of remuneration information
63. All councils must publish information on councillors' remuneration, allowances and expenses in respect of the previous financial year in a standard format on their website by 1 June each year. As indicated in paragraph 66 below, car and van mileage claims should be shown as a separate item. The publication of information should also include information on any costs for transport or subsistence which have been booked by the Council on behalf of the councillor and costs associated with telephone and/or computer equipment supplied by the Council. It is open to Councils themselves to decide whether they would wish to include footnotes to the effect that remuneration costs are subject to tax and national insurance and that expenses relate only to the reimbursement of actual expenditure incurred by the councillor. The standard form can be found at ANNEX F. Most of the headings in Annex F are self explanatory. However in column B "Position Held" councils should specify the main position held by the councillor e.g. councillor, convener/vice convener of x committee, leader, provost, leader of opposition, leader of x party etc rather than just using the terms like "senior councillor."
64. For councillors who are also members of joint boards, where the council chooses to publish all expenses claimed by that councillor, separate entries should be included for expenses relating to the member's service on the joint board and that exclusively on council related business. Additionally, councils are free to decide whether to use any other forms of publication including in what form and how often they wish to publicise the information.
65. Councils will also be required to make information on councillors' remuneration and expenses available for inspection at council offices when requested to do so in writing by a member of the public. It would be for the person requesting the information to consider at which Council office he/she would wish see the information.
Publication of mileage allowances
66. Local authorities should note that claims for car and van mileage allowances should be identified separately when members' remuneration and expenses are published on the council website. Claims for bicycle, motorcycle and passenger allowances and other travel claims should be published at the same time as a single total against each member.
Publication of telephone and computer expenses
67. Telephone and computer expenses published annually by councils should include all costs reimbursed whether the council has provided equipment to the member or whether he/she has claimed reimbursement of costs.
TRAINING
Training and development
68. Each councillor should:
- Have a role description in a format determined by the council;
- Have participated in a training needs assessment;
- Have a personal development plan in place by 31 March 2009.
69. Training is seen as vitally important in enabling councillors to perform their duties effectively and should be ongoing for all councillors based on their individual development needs. Councils will wish to ensure that sufficient mechanisms are in place to allow councillors to take these opportunities. There is evidence of good practice in a number of local authorities, the sharing of which may be of benefit to other councils. There may also be opportunities through COSLA and the Improvement Service to consider whether certain aspects of councillor training could be pooled nationally enabling councillors also to benefit from experiences of other councillors in similar councils to their own.
Publication of training
70. Councils should keep an up to date record of training undertaken by councillors which should be made available to members of the public on request. Councils themselves should decide whether to publish information on councillor training at the same time as they publish information on councillors' expenses. They should also decide what that information should be and whether it should be published on the council website or elsewhere. The type of information published should inform the public in a meaningful way.
Scottish Government
February 2009