allowances

Other allowances could mean a couple who are married or in a civil partnership could pass on a farm worth as much as £3m.

Parties can hire staff from Assembly funds provided to them centrally, or individual MLAs can hire them from their own staffing allowances.

The court found him guilty on all counts and suspended him from rank, command and duty, with the forfeiture of all pay and allowances for five years.

Fosterers also qualify for tax relief and are eligible for other allowances including for holidays, birthdays, travel or the costs of buying baby equipment or furniture.

Court days were kept short to make allowances for the young defendants, often shorter than a school day to ensure the teenage killers could cope.