NIM05648 | Class 1 NICs: Expenses and allowances: Civic dignitaries’ and Councillors’ allowances: Councillors’ expenses: General

The paragraphs below give some indication of the types of expenses which might be reimbursed and which may be disregarded for NICs purposes. But see NIM05030 for advice about the evidence which will be required to support the expenses being capable of being disregarded when calculating NICs.