(1) A Council must adopt and maintain an expenses policy in relation to the reimbursement of out-of-pocket expenses for Councillors and members of delegated committees.
(2) A policy adopted by a Council under this section must—
(a) specify procedures to be followed in applying for reimbursement and in reimbursing expenses; and
(b) comply with any requirements prescribed by the regulations in relation to the reimbursement of expenses; and
(c) provide for the reimbursement of child care costs where the provision of child care is reasonably required for a Councillor or member of a delegated committee to perform their role; and
(d) have particular regard to expenses incurred by a Councillor who is a carer in a care relationship within the meaning of section 4 of the Carers Recognition Act 2012 .
(3) A Council must adopt the first expenses policy under this section on or before 1 September 2020.
(4) Until a Council adopts a policy under this section, the policy adopted by the Council under section 75B of the Local Government Act 1989 applies as if it had been adopted under this Act.