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No. A councillor who receives an allowance or other remuneration and incurs employment-related expenses whilst performing his council duties is not required to substantiate them, but must substantiate car expenses, travel expenses and expenses in relation to meal and travel allowances.

Section 82KZ provides that a deduction is not allowable for travel expenses, employment-related expenses and expenses in relation to a meal or travel allowance unless documentary evidence is obtained. An "employment-related expense" is defined in section 82KT as an expense incurred in producing salary or wages (but not including a car expense, a travel expense or an eligible expense in relation to a meal or travel allowance). Under paragraph 221A(1)(pa) payments by way of remuneration or allowances to members of a local governing body are not "salary or wages". Therefore, any expenses incurred in performing council duties cannot be "employment-related expenses" and are not required to be substantiated under section 82KZ.

However, all taxpayers are required by section 82KUA of the Income Tax Assessment Act 1936 to substantiate car expenses.