Local Authority Expense Allowances 24. Mrs. Doris Fisher asked the Chancellor of the Exchequer why it was decided to make subject to income tax specific allowances for expenses in respect of mayors and chairmen of local authorities. Mr. Nott No change is proposed in the tax treatment of these allowances. They will continue, as in the past, to be regarded as non-taxable, so long as they are wholly or substantially expended in connection with the duties of the office