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Authors: Kirsty Hughes/Lorraine Loy/Scott Torrens Approved by PME 17 November 2010



Introduction 1


1.1 Authorisation 2

1.2 Booking Travel 2

1.3 Travel OUTWITH the United Kingdom 2


2.1 Making a Claim 5

2.2 Approving a Claim 5

2.3 Review Process 5

2.4 Restrictions 6

2.5 Personal Disruption 6

2.6 Advances for Expenses 6


3.1 Air Travel 8

3.2 Rail Travel 9

3.3 Coach / Private Hire 10

3.4 Taxis 10

3.5 Ferry Travel 10

3.6 Accommodation 10

3.7 Subsistence 11

3.8 Other Expenses 12


4.1 Categories of Vehicles 13

4.2 Documentation 13

4.3 Class of Hired Vehicles 14

4.4 Business Mileage Allowances 15

4.5 Car Parking 15

4.6 Reporting Motor Accidents 15


5.1 Acceptable entertainment 16

5.2 Unacceptable Entertainment 16

5.3 Entertaining Staff 16

5.4 Claiming Entertainment Expenses 17



This policy supersedes all previous documents relating to travel and travel related expenditure and is mandatory for all staff, undergraduate, postgraduate students and research associates travelling on University business. The policy applies regardless of funding source.

(N.B. The section on Work Related Driving does not apply to Dubai based staff and students.)

The University will reimburse reasonable expenditure incurred wholly, exclusively and necessarily in the performance of your duties for the University. Consideration must be given as to the necessity for travelling, and to minimise the University’s travel impact on the environment. Please investigate all possible means of reducing costs where possible.


Those individuals responsible for approving travel and expenditure should bear in mind the need to be prudent with University funds and to ensure value for money is delivered in all business journeys. In seeking this assurance, it is permitted to take into account savings on time absent from the University, which may follow from modest additional expenditure.



The presumption exists that anyone travelling on University business will receive authorisation to travel from the budget holder, in advance of making any bookings or taking a journey. In order for a claim to be paid, the budget holder must sign the claim form and so must have authorised the travel prior to the booking or journey being made. Some Schools/Sections may request the traveller completes the Travel Authorisation / Requisition Form - please consult with the administration staff in your School /Section.


The University has appointed Alba Travel as the approved Travel Partner. It is recommended that all travel arrangements are made via the Travel Partner as this delivers substantial benefits. However, use of the Travel Partner is not mandatory.

Where it is decided to make travel arrangements independently of the Travel Partner, claimants may be required to justify their decision at the time a claim is being reviewed.


The Travel Partner has relevant contact details and knowledge of your itinerary, therefore being able to immediately assist travellers with any alternative travel arrangements or assistance.

The Travel Partner can hold bookings for 24-72 hours at same price for air bookings (except for most Low-cost airlines), and can hold rail bookings for one day.

Contact Details Email: Phone : 01463 226007

Fax : 01463 223982

Website :

Emergency Contact (outwith normal office hours only) : 0141 427 1600

If individuals do not use the Travel Partner then they must take personal responsibility for arranging alternative travel and accommodation arrangements in the event of unforeseen changes to their travel plans.

1.3 TRAVEL OUTWITH THE UNITED KINGDOM 1.3.1 Regular Travellers

All authorised travellers expected to fly at least three times per year are advised to complete a traveller profile form to speed up your reservations. These forms are available online at: (under the Forms section), or you can contact Alba Travel direct and request a form to be sent by e-mail.


1.3.2 Risk Assessment

In addition to receiving authorisation from the budget holder, travellers must complete the on-line risk assessment process prior to making any travel arrangements at This provides travellers with vital details regarding:  Travel Insurance

 Health and Vaccination requirements

 Travel Activity assessment (including security requirements)

When complete this is submitted to the Group Risk Office mailbox. Upon receipt the Group Risk Office will review the assessment and advise the traveller if any further action is required. Important Travel documents and information can be found by visiting:

1.3.3 Travel Insurance and Emergency Assistance Cards

Travellers must ensure they take a copy of the Insurance booklet and an Emergency Assistance Card with them while travelling abroad. A copy of the University’s Travel Insurance booklet and emergency assistance cards is available from School/Section Insurance Co-ordinators or from the Group Risk Office, Estate Office. Details of insurance coordinators can be found at

1.3.4 Health Advice for travellers and reciprocal health Care Arrangements

The NHS provides travellers with important health advice, including details of countries outside the European Economic Area (EEA) that you may be visiting which provide reciprocal health care to UK residents. All persons who are nationals of a European country should ensure they have an up to date European Health insurance card (EHIC) as this will need to be presented to the medical institution. If a traveller is unable to present an EHIC card, this can adversely affect the health cover under the University health policy and could expose a risk to the individual of being personally liable for medical care costs. An EHIC can be obtained online at

1.3.5 Foreign and Commonwealth Office

The Foreign Office website provides vital safety, security and visa information. All UK nationals are advised to register with the LOCATE service provided by the Foreign and Commonwealth Office as appropriate prior to departure from the UK. All non-UK nationals are advised to register with the appropriate consulate on arrival at their destination.

1.3.6 Consulate Correspondence

The Group Risk Office provides an online application for all international visas. Please visit


1.3.7 General Tips – Passports

 Make a note of the passport number, date and place of issue (or take a photocopy), and keep separately in a safe place.

 Check the passport expiry date – please action if less than 6 months remaining.  Write the full details of your next of kin in your passport.

 Leave a photocopy with a friend or relative at home.  Take a second means of photo-identification with you.

 Keep your passport in the hotel safe and carry a photocopy with you.

 If your passport is lost or stolen overseas, contact the nearest British Embassy, High Commission or Consulate immediately for advice.



Legal and Tax implications regarding re-imbursement of expenditure are covered in the University’s financial regulation 7.3, Please ensure you are familiar with these, as individuals will have benefits-in-kind reported to HM Revenue and Customs. Only expenditure incurred wholly, exclusively and necessarily in the performance of duties for the University or to the benefit of the University may be reclaimed.


All claims for re-imbursement must be made on the appropriate form and be properly authorised. Only claims in GBP Sterling will be accepted.


Where the traveller has incurred expenditure in a foreign currency this must be converted into GBP Sterling using either: (Please provide evidence of rate used)

 The exchange rate received when converting GBP to the foreign currency

 The exchange rate shown on the traveller’s bank statement or credit card statement

 The exchange rate used by the University. (Please consult with your financial controller for this rate)

A presumption exists that all claims shall be evidenced. The best form of evidence is a receipt or an invoice, other documentation may be considered, however, Credit/Debit Card payment slips are not acceptable evidence.

It is acknowledged that, where a third party is responsible for meeting the costs of travel, the third party’s travel and expenses policy(ies) may apply. Any claim outwith the scope of this policy where a third party is directly reimbursing the University for the specific items on the claim form, must have written proof from the third party that they will fully cover the items on the claim.

For a claim to be valid it must be correctly submitted within 3 months of returning from your trip.


Claims can only be approved by the appropriate line manager/budget holder in accordance with the established delegated authorities. This person is responsible to ensure the claim is within the parameters set out in this policy.


The Finance Department carry out monthly spot checks on a random sample of claims to confirm the policy is being complied with.

The Finance Department can request an individual to briefly document the purpose for which the expenditure has been incurred to satisfy themselves that the claim complies with policy and to ensure that a 3rd party would understand the nature of the claim.

Where questions arise, claims will be referred to the Director of Finance for the University for review even if the approved signatory has authorised the claim.



No personal debit/credit card interest or charges paid will be reimbursed.

No road traffic fine, parking ticket or any other motoring penalty paid will be reimbursed. The University will not reimburse any costs relating to personal travel.


Time Off in Lieu (TOIL) may be given only to staff who are required to travel overseas at the weekend, or who are required to be overseas for two consecutive weekends, due to University business. This TOIL must be approved by the line manager in advance of the travel and should be taken at a time that is mutually agreeable to both the employee and the School/Section.


A request for an advance will only be considered where there is good cause for an upfront payment to be made relating to future expenses that will be claimable under this policy.

2.6.1 Limits

The minimum advance given will be £250 and the maximum advance allowable will be £5,000. 2.6.2 Approval

Only the Head of School or Section or the financial controller can approve requests for an advance. 2.6.3 Payment

Advances will normally be paid in accordance with University standard payment dates, these are available from the school / section administrator or financial controller. The finance department will make a reasonable effort to provide advances at short notice but it cannot guarantee these will be processed before departures. All advances will be paid by bank transfer into the employees/students sterling bank account.

2.6.4 Repayment of Advance

All advances are treated as loans. On returning to their normal place of work, the employee should account for the cash remaining from the advance made by either:

 Repaying the unspent balance to the Finance Office, or  Offsetting it against their expense claim.

Expense claims substantiating the advance should be submitted not later than 15 working days after the employee returns to their normal place of work.

If, within 16 working days after the employee returns to their normal place of work the employee has neither submitted a claim nor advised the Finance section that reasonable grounds exist for the delay the University can either:

 Deduct from the employee’s salary, without further reference, any outstanding balance on an advance made, and/or


 Treat the advance as an advance of net pay and gross it up in the next payroll run, deducting PAYE and NICs from the employee’s salary accordingly.




All travellers must ensure they have a valid passport prior to making any bookings. Furthermore the passport must be valid for 6 months after their proposed return date.

3.1.1 Class of Travel

Economy Class (or equivalent) should be booked. For flight durations of 8 hours flying time or more, or in other exceptional circumstances – for example pre-existing medical conditions, the traveller’s Head of School or Section may authorise Business Class if deemed to be both wholly, exclusively and necessary for the performance of their duties of employment and for the benefit of the University. Any other traveller must receive permission for Business Class travel prior to departure from the Principal , the Vice-Principal or the Secretary of the University.

3.1.2 Tickets

Open Tickets - The use of ‘open’ tickets is discouraged as these are expensive and the traveller should seek alternatives.

Names on Tickets - It is essential that the name on the ticket matches the name on the Passport, e.g. name change due to marriage. Airlines may deny boarding if discrepancies exist. The correct first name, surname and title (as they appear on the passport), must be given at the time of reservation. Passport Details - Travellers booking via the Travel Partner must forward their passport details prior to departure to cover APIS Regulations. Further information is available at: 3.1.3 Pre-flight checklist

Photo ID - must be carried at all times when flying with most carriers. Staff have a responsibility to ensure that they are carrying such ID on all trips where this is required.

Boarding Card - Print your own boarding card – most airlines now offer online check-in on their individual websites. Airline booking reference and/or e-ticket number is required. Some airlines such as BA, BMI, Delta and Virgin, offer check-in direct from your Alba Travel ‘Viewtrip’ confirmation. USA Flights – it is essential that an Electronic System for Travel Authorisation [ESTA] is completed at least 72 hours prior to departure. Complete the ESTA online at:

All approved travellers must ensure if changes are made to their passport, they must re-apply for a new ESTA giving new passport details.

3.1.4 Airline Frequent Flyer Programmes

Membership of frequent flyer programmes must not influence your travel booking – flight selection must not result in incremental costs to the University beyond the lowest available airfare from that or another airline.


3.1.5 Additional Flight Information


Airlines may offer free tickets or cash allowances to compensate travellers for delays and inconveniences due to overbooking, flight cancellations, changes of equipment, etc.

Travellers must NOT volunteer for denied boarding compensation when on company business. Travellers may only volunteer for denied boarding compensation if:

 flying outside normal working hours

 the delay in their trip will not result in any interruption or loss of business.

Travellers who are involuntarily denied boarding should immediately obtain a free voucher from the airline and account for the free travel voucher on the expense report and ensure that the School/Section budget holder is given a voucher to use in future.


Travellers should consider the following:

 Is it more cost effective to absorb the cost of a hotel room if the airfare savings are significant?  How much time will the traveller lose and will this adversely affect business plans?

 How much money will the traveller lose if alternative flight arrangements must be made at the last minute at the full economy price?


When a trip is cancelled after the ticket has been issued, the traveller should inquire about using the same ticket for future travel. Travellers can re-use airline tickets if airfare eligibility requirements (must be verified with Travel Partner) are met.


There may be circumstances when travel plans change before the trip takes place. It is preferable in these instances to have the ticket voided rather than refunded, if possible. Voided tickets, because they are not reported as a sale, take less time to process and are better for company cash flow. To expedite refunds, you must notify the Agent of unused or partially used airline tickets to allow them to process the refund.

3.1.6 Trading Down

Trading down of travel tickets in order to claim an extra ticket for a family member or friend is not permitted


Rail travel will normally be undertaken at Standard Class, although the budget holder may approve the use of Business / First Class travel, including first Class Sleeper where it is cheaper than economy class air fare and/or hotel accommodation, taking into account time costs/savings.



Details of local bus companies for private hires can be viewed at: (Prices must be confirmed with the bus company prior to booking).


3.4.1 Taxis within the United Kingdom

Travellers should avoid the use of taxis unless alternatives are not available or are impractical. The use of cost effective public transport or airport/hotel courtesy buses is encouraged whenever possible. Taxis for Late Working

The University will cover costs of taxis for late working subject to the following conditions:  The employee is occasionally required to work until after 9pm, and

 Late working is neither regular nor frequent (regular means a predictable pattern, e.g. every Friday night, and frequent means more than 60 occasions per year), and

 Public transport has stopped or it would not be reasonable for the employer to expect the employee to use public transport (i.e. low level of availability or reliability of services at that time of night).

No reimbursement is available where employees work late from choice.

City Cabs taxis can be contacted on 0131-228 6876 (quote contract no. GR594) and website providing online booking facility can be viewed at:

Pre-booking with City Cabs is recommended and payment can be arranged in advance via Visa Purchasing Card. Customer Services at City Cabs can be contacted on 0131-228 7931 if you have any problems.

3.4.2 Taxis outwith the United Kingdom

Travellers should at the time of booking their flights and/or hotels with the Travel Partner pre-book their airport to accommodation/venue transfer whenever this is cost effective, taking into consideration personal safety.

Travellers should also consult with their local contact to establish the best mode of transport within the country, bearing in mind their lack of local knowledge and their safety. Where taxis are used in a foreign country travellers should establish from either their hotel or accommodation provider their local contact the name of a reputable taxi firm.


When using ferries, travellers should try and book in advance to ensure availability of space. 3.6 ACCOMMODATION

Travellers are entitled to be reimbursed for accommodation costs incurred in the course of the performance of their duties, provided that the accommodation arrangements made are in strict adherence with this Travel Policy and Financial Regulations.

The University will only pay accommodation costs for the time spent on University business. Should travellers opt to stay at a location for a longer period, whilst not involved in University business, any additional costs must be paid by the traveller. Reasonable allowance can be made for time spent adapting to local time.


3.6.1 Accommodation within Edinburgh

When booking accommodation for visitors to the University at the University’s expense, the University’s on-site accommodation should be offered in the first instance. Details of discounted rates and facilities available can be obtained by contacting the Edinburgh Conference Office on ext. 3669 (for Robert Bryson Hall and Leonard Horner Hall) and Edinburgh Business School on ext. 3479 for Paul Stobbart Building accommodation. Should this not be suitable, accommodation in proximity to the Campus can be booked but must fall within the rates listed below.

3.6.2 Category / Class of Accommodation

The University will only permit the booking of a Standard Single Room for travellers while travelling both within the United Kingdom and Internationally.

3.6.3 Accommodation Allowance

The traveller should bear in mind the proximity to their destination when making a reservation. Details of allowances are at Appendix A

The cost of accommodation should be minimised whenever practicable. The budget holder may approve the use of more expensive accommodation where it can be justified by the claimant. Factors that might be taken into consideration include: where a conference is based on a specific hotel, or group of hotels, or where meetings are to be held with collaborators staying in a specific hotel, or where the alternative transport costs exceed the saving on accommodation, etc.

3.6.4 Accommodation in Dubai

Travellers to the University’s Dubai campus should only use the agreed hotel in the region (The Ramada Hotel), as travel from the hotel to the campus is arranged with our partner in the region free of charge. Should a traveller request to stay in an alternative hotel, then any additional costs require to be paid by the traveller, as this will not be authorised by the University.


Where a traveller is away from the University for an extended period a claim for subsistence can be made. The costs of appropriate meals and refreshment will be refunded provided receipts are produced. Where no overnight stay is involved: the claimant must normally be away from the University on business for more than 5 hours before a claim for a meal can be made. The expenses claimed must not exceed the costs incurred directly by the claimant.

It is expected that all subsistence costs will be kept to a reasonable minimum. Any claims in excess of the limits listed will require specific justification.

Expense claims for meals taken by staff at the University will not normally be repaid unless under paragraph 5.4 below.



3.8.1 Telephone Reimbursement including Mobile Phones

Only the cost of business calls, substantiated by a log or itemised phone bill, will be accepted. No proportion of home rental will be reimbursed. Where telephone charges appear on hotel bills these must be identified as business calls where appropriate. Business calls on privately owned mobile phones are claimable, but no element of phone rental is claimable.

3.8.2 Gratuities

Reimbursement will be made for inclusive service charges, where they appear on the invoice/receipt . Discretionary tips or gratuities may also be claimed, provided they are consistent with general practice in the country concerned for the type of service being received. Such claims should be itemised with an indication of the percentage applied. Further information may be required as part of the system of spot checks carried out by the Finance Office.

3.8.3 Interview Expenses

Interview candidates may claim agreed travel and other costs on submission of the Interview Expenses Claim Form. All claims submitted by interview candidates will be subject to a reasonableness check prior to being authorised and details of allowable expenses are shown on the back of the form. Either the Director of People and Organisational Development or Head of School/Section must sign off the expenses.

3.8.4 Incidental Overnight Expenses

You may claim the actual costs of personal incidental expenses such as private phone calls, laundry and newspapers, etc. The level of claims allowed are given at Appendix A



This Section of the Policy applies to staff and students at the University’s Scottish campuses – for staff and students at Dubai different rules apply. The University has a responsibility to manage the risk encountered by its staff and students when they use the road as part of their duties for the University and therefore, the University will do all it can to reduce the risk to a minimum and to provide safe working conditions for all persons who are authorised to drive on University business. To meet this duty of care, the University has policies and safe systems of working to which all staff, undergraduate, postgraduate students and research associates must comply with.

The Work Related Road Handbook provides details all of the responsibilities when driving on University business. All individuals should ensure they are familiar with this handbook prior to starting their journey; this document is available from the Group Risk Office.


The University has 3 categories of vehicles that can be driven on University business: - 4.1.1 University Owned and Leased Vehicles

These are vehicles that have been allocated to a member of staff for their sole use. As the member of staff will use this vehicle for personal journeys including travel to and from their place of work, these vehicles will be subject to ‘benefit-in-kind’ taxation.

Both the member of staff to whom the

vehicle has been allocated and any non-University drivers (E.g. Spouse / Partner / Children)

must complete the documentation shown in the table below.

4.1.2 Hired Vehicles

For long road journeys, travellers should consider alternate means of travel such as air or rail rather than driving. In addition, for road journeys exceeding 100 miles, travellers should consider using a hired car rather than their own private vehicle, as this will normally be the most cost effective option to the University. Drivers who do not have a University Driver Permit covering hired vehicles or who fail to produce both parts of their driving licence are not insured and therefore not authorised to drive on University business. Should the University receive any claim for damages resulting from an unauthorised driver hiring a vehicle, then it reserves the right to recover the claim and all associated costs in full from the individual concerned.

4.1.3 Personal Vehicles

No drivers are automatically entitled to drive their personal vehicle for university business. A Driver Declaration Form should be submitted and registered prior to any driving on University business, including the use of a personal vehicle. (See 4.2) It is the responsibility of the traveller to ensure their vehicle is legally roadworthy. Costs associated with making the vehicle roadworthy will not be paid by the University.


The table below shows the documentation that must be completed, produced and approved by the University before anyone can drive a vehicle on University business. Upon receipt of these documents the Group Risk Office will verify the details. Providing there are no queries regarding the declaration/licence and or insurance information each approved driver will be issued with a Driver Permit. All drivers are required to renew their declaration annually.


University Owned / Leased Vehicle Hired Vehicle (by University)

Personal Vehicle Driver Declaration To be completed To be completed To be completed Driving Licence To be produced To be produced To be produced MOT Certificate (if applicable) Responsibility of


Responsibility of University

To be produced by Driver Vehicle insurance Covered by

University Policy

Covered by University Policy

To be produced by Driver Declaration Form The driver declaration process applies to all drivers on University business regardless of the vehicle being used. The Driver Permit Number must be quoted on all expense claims where fuel or mileage allowance is being claimed otherwise the expense items will not be paid.

IMPORTANT: - If there is any material change to a person’s driving licence validity or their insurance cover then they should cease to drive on University business and should re-submit the relevant documents stating the material changes to group risk.

The following documents, where applicable, must be attached to the completed Drivers Declaration Form: -

Driving Licence The driver must insure they have a Drivers Licence that will permit them to drive the vehicle in the country of their journey.

MOT Certificate All drivers must ensure they have an up to date MOT certificate and the vehicle is serviced in accordance with the manufacturer’s recommendation

Insurance All drivers must produce a valid insurance certificate for the vehicle they will be driving, showing that they are insured to drive the vehicle and that the policy covers business travel. It is the responsibility of the driver to ensure that they have declared to their insurance company the business use of vehicle. Any cost associated is the responsibility of the vehicle owner.

Important: standard insurance polices only insure for journeys to and from your NORMAL place of work, for example you should advise your insurance company if your usual place of work is the Riccarton Campus but you use your vehicle to travel to the Borders Campus or to other locations as part of your work.


The class of hire car depends on the number of people travelling and the period of hire. The University’s policy with regard to this is set out in the table below. If due to personal circumstances it is deemed this class of vehicle is not suitable then an upgrade is permitted provided approval has been received in advance from the budget holder:

Days of Hire

One Two-Five Five + One person 1400cc 1400cc 1600cc 2-3 people 1400cc 1600cc 1600cc 4+ people 1600cc 1600cc 1600cc


The University’s nominated vehicle hire firms must be used for all UK and Worldwide vehicle hire. Details of these providers can be found on the Procurement website ( and can be booked via Alba Travel. Concessionary hire rates have been obtained and motor insurance is covered under the University’s insurance policy.

Drivers should remember the following: -

Driving Licence - Both parts of your Driving Licence must be taken when you hire a vehicle. Damage - Should there be any damage sustained to vehicles whilst on University business, a

signed receipt, with full details of damage, must be obtained at the completion of the hire. The driver must advise the Group Risk office as soon as is practicable.

Vehicle Checks - All drivers must ensure that all vehicles are checked at commencement of the hire before the delivery driver departs, and all damage should be itemised on the vehicle checklist. Additionally, all vehicles should be checked at the end of the hire and again any damage should be noted on the checklist.

4.3.1 Hire Car – Fuel Costs

Travellers who hire a car can only reclaim the cost of fuel for the hired vehicle. The claim for fuel must be accompanied with VAT receipts and NO mileage allowance claim will be accepted for hired vehicles.


Only Business Mileage can be reclaimed through the expenses policy. The University will not accept any claims for home to work travel. No claims for fuel will be paid.

Where the business related journey to a 3rd party address starts from their home, then the mileage to be claimed is the distance from the home to the destination and back (if applicable).

For Personal Vehicles, travellers must keep a note of and record their cumulative business mileage on their claim forms to ensure that business mileage incurred is reimbursed at the correct rate.

Allowances are given at Appendix A 4.5 CAR PARKING

While travelling on University business, the University will reimburse parking costs such as ‘pay and display’ tickets, all other parking charges and any parking fines or penalties will not be reimbursed. 4.6 REPORTING MOTOR ACCIDENTS – (OWNED / LEASED &HIRED VEHICLES ONLY) A leaflet entitled ‘What to do in the event of a motor accident’ is available from your School/Section Insurance Co-ordinator or from the Group Risk Office. Copies of the leaflet must be kept in the glove compartment of all University vehicles and referred to and completed in the event of an accident. In the event of an accident involving a University owned, leased or hired vehicle, the Motor Accident/Incident Report Form must be completed and returned to the Group Risk Office, Estate Services as soon as practicable following an accident/incident.



The broad effect of the Taxes Act is to prohibit entertaining being allowed on the employer’s tax return and to create a benefit in kind for the employee concerned that must be reported to Revenue & Customs and be subject to the appropriate PAYE tax deduction. An exemption is given if the employee is required for genuine business reasons to entertain customers, suppliers, or other business connections in the course of performing their duties of employment.


Expenditure incurred from occasions arising to discuss a particular business project will normally be reimbursed;

Expenditure incurred where the purpose is to maintain an existing business connection or to form a new one even though no business was actually done can also be claimed.


Expenditure incurred entertaining personal friends or business acquaintances where there is no business obligation to entertain them will not be reimbursed.

Reciprocal entertaining between business acquaintances, even though some business topic happens to be discussed, if deemed to be really for social and not for business reasons will not be reimbursed. 5.3 ENTERTAINING STAFF:

Expenditure of this kind should be modest and should occur irregularly. Staff entertainment must always be authorised by the budget holder in advance;

The limit for staff entertainment is £50 per head per annum, this includes all annual parties at

Christmas or alternative functions of a similar nature, such as an annual dinner dance, which are open to staff generally within a recognised unit within Schools/Institutes/Sections;

 The £50 is an annual limit so if more than one event is held per tax year then the total amount per head per annum must not exceed the limit;

 Events which are not open to staff generally are fully taxable under PAYE on the individuals in attendance;

 The limit per head applies to only the number of employees who attend each event;  The cost per event includes venue hire, transport, entertainment (band etc) food, drinks,

accommodation etc.

5.4 CLAIMING ENTERTAINMENT EXPENSES The following guidelines should be followed:

When more than one employee is present, only the most senior employee can submit an expenses claim for the event. This employee may opt to designate another employee to submit the claim but this must be agreed in advance.

Prior to the entertainment the relevant head of school or section must agree a budget for the entertainment;


A ratio of no more than 2 employees to 1 guest is acceptable. Where this limit is deemed

inappropriate, a case for variation should be submitted as part of the claim and explicitly approved by the budget holder.

All entertainment must be supported with written evidence of payment. Receipts must be presented with all claims and all costs relating to the entertainment such as taxis, etc. must be coded on the expense form as entertainment;

The names of all attendees and the names of their employers must be presented with the expenses claim;

When the hospitality service is being provided by the University catering facilities, and is being charged internally, claimants must comply with these same requirements and should always record details of all persons attending and the organisations that they represent on an internal Catering Hospitality form.




1. Accommodation Allowances

2. Subsistence Allowances

The table below indicates the normal maximum amounts, including VAT, that apply to subsistence claims regardless of whether they are incurred within or outwith any accommodation.

It is expected that all subsistence costs will be kept to a reasonable minimum. Any claims in excess of the limits listed will require specific justification.

Expense claims for meals taken by staff at the University will not normally be repaid unless under 5.4 below.

3. Incidental Overnight Expenses The maximum that can be claimed is:

 £5 for every night spent away on business in the UK  £10 for every night spent away on business outside the UK 4. Business Mileage Allowance

a) University Owned or Leased Vehicles allocated for an individual’s sole use. Daily business mileage must be recorded on a log sheet and returned to the Group Risk Office on a monthly basis.

Rates Engine Size Petrol Diesel LPG 1400cc or less 11p per mile 11p per mile 7p per mile The maximum rates for normal accommodation

bookings are as follows and should include both the room and breakfast costs: - Location

Rate per night

London £120 per room per night. UK (exc. London) £90 per room per night. Non UK £120 per room per night.

Rate (MAXIMUM Amount including VAT)

Overnight subsistence £35 per overnight stay Day subsistence (8 – 12 hours) £25


1401cc to 2000cc 14p per mile 11p per mile 8p per mile Over 2000cc 20p per mile 14p per mile 12p per mile b) Personal Vehicles

Mileage allowance will only be paid to those who have satisfactorily completed and submitted the necessary forms detailed within the policy document. All claims must be submitted on the Expenses Claim Form.

Restrictions: The University reserves the right to return incomplete mileage claim forms unpaid.

Rates – Personal Vehicles – UNITED KINGDOM ONLY Vehicle Type

Mileage Rate

Cars & Vans 0 – 10,000 Miles 40p per mile Car & Vans 10,001+ Miles 25p per mile Motor Cycles Flat rate 24p per mile Pedal Cycles Flat rate 20p per mile Rates – Personal Vehicles –


Mileage Rate

Cars & Vans 0 – 10,000 Miles 29p per mile Car & Vans 10,001+ Miles 29p per mile




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