No further action will be taken against the two Welsh council chief executives who took cash payments in lieu of employer contributions to their pension pots, police confirmed on Tuesday.

Earlier this year the Wales Audit Office ruled both Pembrokeshire and Carmarthenshire councils acted unlawfully by allowing both Mr Parry Jones and his counterpart Mark James to opt out of the Local Government Pension Scheme (LGPS) to circumvent possible tax charges.

But, the investigation undertaken by Gloucestershire Constabulary, at the behest of Dyfed-Powys police, found no evidence to suggest criminal offences had taken place.