Rounding has been used. Basic Allowance recognises the time devoted by all councillors to their work, including meetings of the Council, Cabinet, committees and sub-committees, representation of the Council on outside bodies, meetings with constituents and all incidential costs; Special Responsibility Allowances recognise the time devoted by those councillors who have significant extra responsibilities (eg leadership of the Council and of political groups, membership of the Cabinet and chairmanship of committees), but also reflect an element of voluntary public service; All payments made are gross amounts which are subject to deduction of tax where appropriate.