Councillors' remuneration, allowances and expenses: guidance

PUBLICATION

Publication of Remuneration Information

66. All councils must publish information on councillors' salary, allowances and expenses in respect of the previous financial year on their website by 1 June each year. In publishing this information, councils should ensure that the information is transparent and easily accessible to the public. In this regard, signposting the information on the front page of the website is helpful. All councils have a section on their website dedicated to councillors.

67. In publishing information, Schedule 2 to the Local Government (Allowances and Expenses) (Scotland) Amendment Regulations SSI 2010/45 redefines the areas which councils are obliged to publish. It has also been constructed in such a way as to make it easily readable within the Regulations. Most councils currently publish this information annually, using an excel spreadsheet or similar, which shows, at a glance, expenses etc relating to all councillors. Councils still have scope to do this and it is recommended that they publish using single columns under each of the bulleted points at paragraph 68. This would enable members of the public and others to see, within a single document, costs relating to all councillors.

68. The minimum information which must be published by the council must include

• Name of councillor
• Position held (this should be shown as convener of named committee, leader of main opposition party). The position held should relate to what the Council considers is the most senior position held by the councillor concerned
• Salary
• Car and van mileage expenses (it is recommended that these should be divided into 2 columns, the first of which should relate to those claimed by and reimbursed to the councillor and the second, to those met directly by the council. Such costs would include the use of pooled cars and the use of chauffeur driven cars by all elected members. Councils should calculate actual costs which relate to the elected members' use of chauffeur driven cars. This should include associated staff costs in addition to mileage costs. These costs could vary from council to council. As an example, costs, identified by one council, for the use of pooled cars is 28p per mile and costs for the use of chauffeur driven cars is 60p per mile plus £20 per hour staff costs (for normal office hours) and £30 per hour staff costs (outwith normal office hours)
• Other travel (it is recommended that these should be divided into 2 columns, the first of which should relate to those claimed by and reimbursed to the councillor and the second, to those met directly by the council)
• Subsistence costs (sub divided into 2 columns - one relating to accommodation costs and the other relating to meals)
• Training and conference expenses (where all such costs are met by the council, it is recommended this is made clear within the area where it is published rather than as a footnote)
• Telephone and information communication technology ( ICT) expenses, excluding capital costs where the equipment is supplied by the council and the council retains ownership of that equipment. (It is recommended that these should be divided into 2 columns, the first of which should relate to those claimed by and reimbursed to the councillor and the second, to those met directly by the council)
• Other allowances and expenses, for example the civic head expenses and staying with friends allowance
• Total expenses and
• Total salary and expenses.

69. It is open to Councils themselves to decide whether they would wish to include footnotes to the effect that payment of salary 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 a named committee, leader, provost, leader of opposition, leader of x party etc rather than just using the terms like "senior councillor."

70. 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.

71. Additionally, councils are free to decide to publish more information than that prescribed in the regulations outlined in paragraph 68. They can publish information on councillors' salaries, allowances and expenses as often as they consider appropriate and they can also decide whether to use any other forms of publication and how they would wish to offer that information for publication e.g. in a newspaper.

72. Councils are 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 is for the person requesting the information to specify at which Council office he/she would wish see the information, if it is not the Council's headquarters.