F4 - Scheme of Members' Allowances

1. Introduction

1.1 Elected members of Cambridgeshire County Council may claim the following allowances as specified in this scheme:

(a) Basic allowance;

(b) Special responsibility allowances; and

(c) Travel and subsistence allowances.

1.2 Financial loss allowance is not available to councillors.

1.3 The basic allowance and special responsibility allowances will be paid in equal monthly instalments and will be subject to tax and national insurance deductions where appropriate.

1.4 The basic allowance, each of the special responsibility allowances and the co-optees’ allowance will be increased annually based on the Professional and Management Pay Scale, grades P4-P6 for a period up to 10 May 2025. After this period, the Scheme of Allowances shall be reviewed again by an Independent Remuneration Panel.

1.5 The Scheme of Allowances will take effect from 1 April 2024.

2. Basic Allowance

2.1 The basic allowance is £11,854.65 per annum.

3. Special Responsibility Allowances

3.1 No member may receive more than one special responsibility allowance. No allowances other than the basic allowance and special responsibility allowances are payable.

Group Positions

Service Committees

Regulatory Committees

Other Roles

3.2 Where a councillor in receipt of a special responsibility allowance fails to attend at least 50% of the meetings for which that allowance is paid in any six month period, that councillor shall be invited to repay an appropriate sum of the allowance received during that period.

3.3 The maximum number of special responsibility allowances payable at any one time shall not exceed 50% of Council members.

4. Travel Expenses

4.1 Travel by private vehicles will be reimbursed at the same rates as those used by officers.

4.2 Where a councillor’s normal place of residence is outside of Cambridgeshire, travel to council offices within Cambridgeshire will be paid from the point of entry to the county and not from the councillor’s home.

4.3 Parking fees and public transport fares will be reimbursed at cost on production of a valid ticket or receipt. In the case of travel by rail, standard class fare or actual fare paid (if less) will be reimbursed.

4.4 Travel allowances are not payable for journeys undertaken outside the county, other than for authorised attendance on behalf of the Council at those meetings under Section 10 (below) that are held outside the county. International travel shall require approval in advance from the Chief Executive in consultation with the Leader of the Council.

4.5 Taxi fares will only be reimbursed on production of a valid receipt. Taxis should only be used where use of an alternative is not available or if the following conditions are applicable:

(a) There is a significant saving in official time;

(b) The councillor has to transport heavy luggage or equipment; and/or

(c) Where councillors are travelling together, and it is therefore a cheaper option.

4.6 Travel expenses will be reimbursed for any journey undertaken where the councillor was undertaking approved duties (see Section 10 ’Approved Duties’ below). Travel expenses will only be reimbursed if claimed within two months.

5. Subsistence Expenses

5.1 Overnight hotel accommodation must be booked through Democratic Services who will ensure that accommodation is booked at the appropriate market rate. Higher rates of accommodation will only be booked where it is clearly in the County Council’s interest and formal approval has been given in advance by the Democratic Services Manager. Any other reasonable and unavoidable costs related to overnight stays will be reimbursed on production of a receipt.

5.2 The cost of meals purchased while undertaking Council business cannot be claimed for, except where the member is attending an event such as a conference and meals are not provided, or where the member is required to stay overnight.

5.3 The Democratic Services Manager shall be authorised to allow claims to cover the actual cost of the meals up to a reasonable maximum (£10 for lunch, £15 for an evening meal) and upon production of a receipt.

6. Child and Dependent Carers' Expenses

6.1 Councillors with care responsibilities in respect of dependent children under 16 or dependent adults certified by a doctor or social worker as needing attendance will be reimbursed, on production of valid receipts, for actual payments to a registered or professional carer. Where care was not provided by a registered or professional carer but was provided by an individual not formally resident at the member’s home, a maximum hourly rate based on the Real Living Wage will be payable.

6.2 Dependents’ and carers’ expenses will only be reimbursed if incurred where the councillor was undertaking approved duties (see section 10 ’Approved Duties’ below).

7. Parental Leave

7.1 All councillors shall continue to receive their basic allowance in full for a period up to six months in the case of absence from their councillor duties due to leave related to maternity, paternity, adoption, shared parental leave or sickness absence.

7.2 Councillors entitled to a special responsibility allowance shall continue to receive their allowance in full for a period of six months, in the case of absence from their councillor duties due to leave related to maternity, paternity, adoption, shared parental leave or sickness absence.

7.3 Where for reasons connected with sickness, maternity leave, adoption leave, paternity leave or shared parental leave a councillor is unable to attend a meeting of the Council for a period of six months, a dispensation by Council can be sought in accordance with Section 85 of the Local Government Act 1972.

7.4 If a replacement to cover the period of absence under these provisions is appointed by Council or the Leader (or in the case of a party group position the party group), the replacement shall be entitled to claim a special responsibility allowance pro rata for the period over which the cover is provided.

7.5 If a councillor stands down, or an election is held during the period when a councillor is absent due to any of the above and the councillor is not re-elected or decides not to stand down for re-election, their basic allowance and special responsibility allowance will cease from the date they leave office.

8. Stationery

8.1 No claims can be made for the cost of printer cartridges, paper, envelopes, stamps, pens, or other stationery. Nor are these to be provided free of charge by the Council.

9. Co-opted Members - Financial Loss Allowance

9.1 A financial loss allowance may only be paid to non-elected members of committees or sub-committees. Co-opted members serving on committees shall be eligible to claim a £56.23 flat fee per half day attended in addition to travel and subsistence allowances. The Co-opted Member of the Audit and Accounts Committee will receive £1,627.16 per annum and travel expenses.

9.2 The fee shall also be paid for attendance at appropriate training events and seminars. Where an event is scheduled to last for more than a whole day, there shall be some discretion for making a higher payment than the usual rate, where this is considered reasonable. The Democratic Services Manager shall be authorised to exercise such discretion.

10. Approved Duties

10.1 Subject to the provisions listed above, travel, subsistence and dependents’ and carers’ expenses incurred when undertaking duties matching the following descriptions may be claimed for:

(a) Attendance at meetings of Full Council and any committees, working groups or other bodies of the Council.

(b) Attendance at other meetings clearly related to their role as a councillor.

(c) Attendance at Council premises for the purposes of taking part in formal briefings, training sessions or attending pre-arranged meetings with senior officers to discuss the business of the Council.

(d) Representing the Council at external meetings, including parish and town councils and those of voluntary organisations where the member is there on behalf of the Council.

(e) Attendance at events organised by the Council and/or where invitations have been issued by officers or councillors (including Chair’s events and other corporate events).

(f) Attendance at meetings/events where the member is an official Council representative or requested by the Leader or the relevant Policy and Service Committee chair.

(g) In respect of dependents’ and carers’ expenses only, undertaking general councillor responsibilities including surgeries.

10.2 Expenses incurred as a result of attendance at political group meetings or other party political events may not be claimed for.

11. Renunciation of Allowances and Part Year Entitlements

11.1 A councillor may elect to forego any part of their entitlement to an allowance under this scheme by providing written notice to the Monitoring Officer.

11.2 If an amendment to this scheme is made which affects payment of an allowance in the year in which the amendment is made, then in relation to each of the periods:

(a) Beginning with the year and ending with the day before that on which the first amendment in that year takes effect; or

(b) Beginning with the day on which an amendment takes effect and ending with the day before that on which the next amendment takes effect, or (if none) with the year.

the entitlement to the allowance will be to the payment of such part of the allowance as it has effect during the relevant period as bears to the whole the same proportion as the number of days in the period bears to the number of days in the year.

11.3 Where the term of office of a councillor begins or ends otherwise than at the beginning or end of a year, the entitlement of that councillor to a basic allowance or special responsibility allowance shall be to the payment of such part of the basic allowance as bears to the whole the same proportion as the number of days during which their term of office subsists bears to the number of days in that year.

11.4 Where this scheme is amended as mentioned in 10.2 and the term of a councillor does not subsist throughout a period mentioned in 10.2, the entitlement of any such councillor to a basic allowance or special responsibility allowance shall be to the payment of such part of the basic allowance referable to each such period (ascertained in accordance with that sub-paragraph) as bears to the whole the same proportion as the number of days during which their term of office as a councillor subsists in that period bears to the number of days in that period.

11.5 The Council has the power to withhold payment of all allowances if a member (or co-opted member) ceases to be a member (or co-opted member) or ceases to be entitled to receive an allowance for a period. The authority may require that such part of the allowance as related to any such period be repaid to the authority.

12. Taxation

12.1 Allowances are liable for Income Tax and National Insurance contributions.

12.2 Subsistence allowances for meetings or events held on the New Shire Hall site are classed as emoluments for Income Tax and National Insurance contributions. This includes either sums claimed or meals provided by the authority. Meals provided or claimed for meetings in locations other than New Shire Hall are not taxable.

12.3 The Council will record all meals provided at New Shire Hall and will remit the tax due to Her Majesty's Revenue and Customs at the end of the year. Members are asked to note meals taken on the New Shire Hall site on their claim forms. No direct taxation will be charged to individual members for those meals taken at New Shire Hall. Members are encouraged to take advantage of the meals provided at New Shire Hall whenever possible.

12.4 Members can claim some deductible expenses against tax for costs incurred in acting as a member for which no reimbursement is received from the authority:

(a) Travel by car - where a member uses their own car for the performance of duties, but does not receive a mileage allowance, e.g. for a non-approved duty, the Tax Office may grant a deduction on the costs incurred based on 50% of the Council’s approved rate. Members would need to keep records of their mileage on non-approved duties in order to claim this deduction on their tax return.

(b) Travel by public transport - where a member incurs additional costs for which no allowance can be obtained from the authority, these costs can be claimed as a deductible expense.

(c) Where regular payments are made to an assistant to provide secretarial support to a member for any support services which are not provided by the authority.

(d) Where money is spent on the hire of rooms for surgeries or public meetings providing they are not for party political purposes.

(e) Where additional household expenses are incurred (light, fuel etc.) relating to those parts of members’ homes that are used for duties as members, Her Majesty's Revenue and Customs will accept a standard deduction of £120 per year to cover these costs.

12.5 Any items claimed should be itemised on the tax return - Her Majesty's Revenue and Customs may require evidence and details of the expenditure incurred. Refunds for non-claiming tax allowances can be made for up to the previous six years.

[Chapter F4 (Scheme of Members' Allowances) was last amended on 11 February 2025]

A PDF version of this chapter is available to view or download on the CMIS section of the Council’s website, along with a PDF version of the full constitution.