§ Mr. Wills
The amount payable to justices who are self employed for loss of earnings is £41.78 for sitting up to four hours and £83.56 for over four hours. As the Inland Revenue treat this allowance as compensating for loss of profits self employed justices are liable to pay tax. The amounts payable to employed justices are £32.17 for sitting up to four hours and £64.34 for over four hours.
The rates at which allowances are paid are reviewed annually by the Lord Chancellor's Department. The allowances were reviewed earlier this year and the new rates became payable on 1 September 2001.