are theoretically paid to compensate councillors for time spent on council duties and are classed as salaries for tax purposes. Parish, town or community councillors may, since the Local Government Act 2000, be paid for their services.

In Scotland, since 2007, councillors have received a salary of £15,000, as opposed to a series of allowances. This rises annually and as of 1 April 2023 councillor pay in Scotland stands at £20,099 per annum. These are often topped up by special responsibility