It was interesting to read your article in Thursday’s Bolton News.

Any amount over HMRC’s recommended allowance is taxable on the recipient.

It would be interesting to note if the wages department declares the excess payments on year-end returns re PAYE and if each employee declares the excess amount received on a tax return when they can do their own negotiation of personal costs with the Revenue.

Perhaps the agreed national rate absolves them from a further tax charge, but it is hoped this is not the case.

One will find that other bodies such as the CAB use the recommended rate used by council employees as there is a spin off.

Disgruntled council tax payer

John Swarsbrick

Davenport Fold Road