These Regulations make provision for the payment of allowances to councillors under section 31(1), (3), (4) and section 43(2) of the Local Government Finance Act (Northern Ireland) 2011 (2011 c.10 (N.I.)).

The Regulations are divided into three Parts, with three Schedules.

Part 1 deals with citation and commencement of the Regulations, and interpretation of some of the terms used in the Regulations.

Part 2 deals with a council's scheme of allowances and details the allowances payable to councillors.

Regulation 3 requires a council to make a scheme for the payment of allowances to councillors and committee members in respect of each year.

Regulation 4 requires a scheme to provide for the payment of a basic allowance for, or in relation to anything done in connection with, service as a councillor, including an approved duty.

Regulation 5 requires a scheme to provide for the payment of an allowance (in addition to the basic allowance) if the council is satisfied that a councillor has special responsibilities in relation to the discharge of the council's functions.

Regulation 6 provides for payment under a council's scheme of an allowance to councillors towards such expenses of arranging for the care of their children or dependants as are necessarily incurred in the carrying out of an approved duty.

Regulation 7 provides for payment under a council's scheme of allowances to councillors and committee members where expenditure on travel or on subsistence is necessarily incurred in the carrying out of an approved duty. The rules for payment of travel and subsistence are set out in Schedules 1 and 2 respectively.

Part 3 deals with the administrative arrangements of the scheme.

Regulation 8 requires a councillor entitled to a dependants' carers' allowance, or a councillor or committee member entitled to a travel or subsistence allowance, to make a claim for such an allowance in such form as the council may direct to the clerk of the council.

Regulation 9 requires a claim for dependants' carers' allowance, or travel or subsistence allowances, to be submitted within 3 months from the date on which the approved duty to which the claim relates was performed.

Regulation 10 requires a council to keep a record of the payments made by it in accordance with the Regulations or any scheme made pursuant to the Regulations. The record must provide the name of the recipient and the amount and nature of each payment and be available, at all reasonable times, for inspection free of charge.

Regulation 11 requires a council to arrange for the scheme of payments, as soon as practicable after its making or amendment, to be published on its website and to make such other arrangements for the scheme's publication within the council's district as it considers appropriate. As soon as practicable at the end of the year to which a scheme relates, a council is required to publish on its website the total paid in that year to each councillor in respect of basic allowance, special responsibility allowance and dependants' carers' allowance, and the total paid in that year to each councillor or committee member in respect of travel and subsistence.

Regulation 12 makes consequential amendments to the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations (Northern Ireland) 2009.

Regulation 13 revokes the Regulations specified in Schedule 3, with the saving that the revoked provisions shall continue to have effect in relation to claims made for allowances or other payments in respect of duties performed before these Regulations come into operation.