Income Tax (Earnings and Pensions) Act 2003 section 235A

Journeys made by members of local authorities etc.

Section 235A sets out the conditions under which journeys made by members of local authorities and similar bodies between home and their permanent workplace can be treated as business travel for the purposes of the mileage allowance rules.

• A qualifying journey by a local authority member is treated as business travel where the authority makes a qualifying payment for the member's vehicle use or for another member carrying them as a passenger
• A qualifying journey must be between the member's home and permanent workplace, and the home must be within the authority's area or no more than 20 miles outside its boundary
• This business travel treatment does not apply for the purposes of mileage allowance relief claims, and passenger payment exemptions only apply where the passenger is also a member of the authority
• The Treasury may make regulations specifying which bodies count as relevant authorities, who counts as a member, and what constitutes a qualifying payment