Magistrate Loss of Earnings Allowance: Is It Taxable in 2026/27?
Magistrates are unpaid volunteers who can claim a Loss of Earnings Allowance and travel/subsistence expenses. How HMRC treats these payments, and how self-employed magistrates should record them, in 2026/27.
Quick answer
Magistrates aren't paid a salary for the judicial role, but two separate types of payment exist: an Allowance for genuine Loss of Earnings (or to reimburse an employer), which is generally taxable because it replaces income that would itself have been taxed, and travel/subsistence expenses for attending court, which are not taxable because they simply cover actual costs incurred.
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Take-home pay calculatorWhy the two types of payment are treated differently
HMRC's underlying principle is consistent across all volunteer and public-duty roles: a payment that reimburses a genuine, defined cost (travel, subsistence, equipment) is not income. A payment that compensates for lost earnings — money you would otherwise have earned from your job or business — stands in the shoes of that taxable income and is taxed the same way the original earnings would have been.
For magistrates, the Loss of Earnings Allowance exists specifically because sitting takes time away from paid work, whether that's an employee's normal working hours or a self-employed person's client work. Because it's compensating for lost taxable income, it's taxed as income itself.
Self-employed magistrates
A self-employed magistrate — a sole trader, freelancer or partner in a business — who claims the Loss of Earnings Allowance for days spent sitting rather than working should include the allowance as part of their trading income on their Self Assessment return for the relevant tax year, alongside their normal profits.
uk-self-assessment-guideEmployed magistrates
Where an employer continues to pay an employee their normal salary while they sit as a magistrate, the employer can usually claim the Loss of Earnings Allowance to offset that cost. In this scenario, the payment goes to the employer, not the employee directly, and the employee's own payslip, tax code and take-home pay are typically unaffected by the arrangement.
Travel and subsistence
Reasonable travel costs to and from court, and modest subsistence costs on longer sitting days, are reimbursed as expenses and are not taxable — the same principle that applies to any legitimate business or volunteering expense claim.
Bottom line
Treat the Loss of Earnings Allowance as taxable income requiring declaration if you're self-employed, and treat travel/subsistence reimbursement as tax-free expense recovery — the two elements of magistrate pay are taxed very differently.
Sources
- HMCTS: Becoming a magistrate
- GOV.UK: Self Assessment tax returns
Frequently asked questions
Is the Magistrates' Loss of Earnings Allowance taxable?
The Loss of Earnings Allowance is designed to compensate magistrates, or their employer, for income actually lost while sitting — it is generally treated as taxable income because it replaces earnings that would themselves have been taxable, unlike a simple reimbursement of an out-of-pocket expense.
How is the allowance actually paid?
It's usually paid either directly to the magistrate if they are self-employed or not paid by an employer while sitting, or to the employer to cover the cost of continuing to pay the magistrate's normal salary during their absence — the exact routing depends on individual circumstances declared to HMCTS.
Are travel and subsistence expenses for court attendance taxable?
No — travel and subsistence payments that reimburse the actual, reasonable cost of travelling to and attending court are treated as expense reimbursements, not income, and are not taxable in the normal case.
Does a self-employed magistrate need to declare the allowance on Self Assessment?
Yes. A self-employed magistrate who receives the Loss of Earnings Allowance to make up for time not spent on their business should include it as taxable income on their Self Assessment return, alongside their normal trading profits.
Does sitting as a magistrate affect an employee's PAYE tax code?
If an employer continues to pay full salary during court attendance and separately receives the Loss of Earnings Allowance to offset that cost, the employee's own pay and tax code are usually unaffected — the allowance in that scenario compensates the employer, not the individual directly.
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