{"value":{"id":1850686,"askingMemberId":4366,"askingMember":null,"house":"Commons","memberHasInterest":false,"dateTabled":"2025-11-11T00:00:00","dateForAnswer":"2025-11-13T00:00:00","uin":"89451","questionText":"To ask the Chancellor of the Exchequer, whether her Department plans to allow councillors to submit their expenses in the Making Tax Digital scheme.","answeringBodyId":14,"answeringBodyName":"Treasury","isWithdrawn":false,"isNamedDay":false,"groupedQuestions":[],"answerIsHolding":false,"answerIsCorrection":false,"answeringMemberId":5282,"answeringMember":null,"correctingMemberId":null,"correctingMember":null,"dateAnswered":"2025-11-14T00:00:00","answerText":"<p>Making Tax Digital (MTD) for Income Tax will be introduced from April 2026 for sole traders and landlords with qualifying income over £50,000. Qualifying income is the total income from self-employment and property, assessed before expenses.</p><p> </p><p>Local Authority councillors are office holders rather than sole traders. Their income and allowances do not count towards qualifying income for the purposes of Making Tax Digital for Income Tax.</p><p> </p><p>Where a councillor has additional qualifying income from self-employment or property, they will need to comply where that income exceeds the MTD thresholds.</p><p> </p><p>If a councillor is required to use MTD, and where expenses are claimed through a return, the councillor would make that claim as part of the end-of-year tax return through their MTD software.</p>","originalAnswerText":"","comparableAnswerText":"","dateAnswerCorrected":null,"dateHoldingAnswer":null,"attachmentCount":0,"heading":"Taxation: Electronic Government","attachments":[],"groupedQuestionsDates":[]},"links":[{"rel":"self","href":"/Questions/1850686","method":"GET"}]}