In England, a local council may pay a basic allowance each year to its Chairman only or to each of its elected Councillors (but not to Councillors who have been co-opted). The amount paid to the Chairman may differ from that of other Councillors (i.e. a higher sum may be paid in light of the extra duties and responsibilities that are required of the Chairman) but otherwise the sum shall be the same for each Councillor.
A basic allowance paid to a Councillor is not a salary, but it is treated by HMRC as taxable income. A council is obliged to deduct income tax, where appropriate, under the PAYE system. A council may also pay Councillors and co-opted Councillors travelling and subsistence allowances.
The payment of Councillors’ allowances is subject to a statutory process which involves a local remuneration (independent of the local council) panel, whose role is to make recommendations as to the level of the various allowances that a council can pay.
West End Parish Council pays a Councillor allowance but does not pay a Special Responsibility Allowance for the role of Chair.
Details of the Councillor Allowance for the last financial year can be found here
Report from the Parish Independent Remuneration Panel February 2020
