2.1.2 TRAVEL AND SUBSISTENCE
This policy will be updated on 1st February 2018 to reflect the changes in
reimbursement rates for mileage, which is inline with HMRC rates. This change is
in accordance with the formal notice that was issued to all staff on 1st November 2017
removing essential car user lump sum and the NJC mileage rates.
TRAVEL & SUBSISTENCE SCHEMES
Travel and Subsistence expenditure incurred by employees undergoing approved training shall be reimbursed in accordance with the Council’s Learning and Development Policy (see Section 2.4). For all other travel and subsistence expenditure, the following scheme applies:
THE TRAVEL SCHEME
The Council is fully committed to the principles of sustainability and believes that wherever possible and practical journeys should be made using public transport. There is however an acceptance that many locations are not readily accessible by public transport. Our aim is to encourage employees to use public transport, walk or cycle to and from work wherever possible.
PUBLIC TRANSPORT
Whenever practicable and sensible in terms of travel time etc, employees should endeavour to travel by public transport. Exceptions can be agreed by line managers if a benefit to the office can be shown for example because of the time taken to complete the journey; difficulty of carrying substantial paperwork and equipment or if there is a concern for safety which is a paramount consideration (e.g. someone travelling alone late at night). Sometimes it may be necessary for officers to take this action without prior approval, in which case they must exercise judgement and discuss with their line manager on return to the office.
For travel by rail ALL employees should travel standard class unless:
§ to do so would hinder the ability to work e.g. because of the need to undertake work of a sensitive nature
§ there are no seats available in standard
§ because of any health or other exceptional reasons.
Agreement to travel first class should be sought from the appropriate Strategic Head of Service before purchasing the ticket. When travelling by public transport tickets should be booked as far in advance as possible in order to access reduced fares. Train tickets should be purchased online using the Council’s Credit Card facilities in advance of journeys being made.
SUSTAINABLE TRANSPORT
Employees should also consider other options for travel i.e. bicycle or motorcycle, for which there are separate mileage rates. Please see the Finance section of The Hub for further information.
The Council requires certain post holders to provide a car in order to carry out their duties effectively.
Employees who are required to provide a car for the efficient performance of their duties will be eligible to receive allowances in accordance with the NJC National Agreement (the “Green Book”). The Council will use the “Green Book” definitions in order to determine which employees qualify for Car User Allowances, i.e.
§ Essential Users: - “Those whose duties are of such a nature that it is essential for them to have a motor car at their disposal whenever required”
§ Casual Users: - “Those for whom it is desirable that a car should be available when required”.
Essential Users are entitled to receive the lump sum allowance and to be reimbursed for mileage expenses in accordance with the prevailing NJC rates. Casual Users will be reimbursed for mileage expenses in accordance with the current NJC rates. Details of mileage rates can be found in the Finance section on The Hub.
For all employees who commenced employment from 1st November 2017 mileage will be reimbursed in accordance with HMRC mileage rates as per your statement of particulars of employment.
Passengers
Where more than one person is travelling to the same destination, cars should be shared wherever possible. Drivers will be entitled to claim an additional payment per mile for each passenger who is either an employee or an elected member of the Council. This allowance must be claimed through MyView (where appropriate), by recording the number of passengers in the appropriate box on the mileage claim form.
Note that the driver of any vehicle does not count as a passenger and should not be included in the number of passengers for which additional payments are claimed.
Documentation
All vehicles driven on Council business must be suitably insured for Business use (policies covering use for Social, Domestic and pleasure purposes, or for commuting use may not be sufficient). If in any doubt, drivers should check with their insurers.
Officers authorising claims must have seen all of the following documentation before mileage can be paid:
§ Insurance certificate (to include business use)
§ MOT certificate (if applicable)
§ V5 Document (Vehicle Registration Document)
§ UK Driving Licence (paper part)
A spreadsheet should be set up in each service unit to record this information, and checked on an annual basis.
Hire Cars
The Council is currently looking at the option of using hire cars where planned journeys exceed a specified mileage.
Parking and Other Costs
The Council will reimburse parking costs when an employee is away from the workplace on business, where it is not possible to park for free, on production of a ticket, receipt or voucher indicating the date and fee paid. These costs must be claimed via MyView (where appropriate), with any receipts retained with a copy of the claim within the appropriate Service Unit.
The Council will not reimburse any costs arising from parking penalties, fees or excess charges, or motoring fines or convictions.
Mileage Claims
Where an employee, using their own car on official business is required to make a business call direct from home, official mileage shall commence at a point where the mileage from home to point of business exceeds the normal work mileage.
THE SUBSISTENCE SCHEME
Subsistence
Employees who are required to work away from their normal office base on official business will be able to claim the following on production of receipts.
Duration of absence Number of meals that
in any one day. can be claimed.
Over 5 hours 1 meal
Between 10-12 hours 2 meals
More than 12 hours 3 meals
These costs may only be claimed if you spend over and above what you would normally spend if at the workplace. Maximum sums reimbursable are available in the Finance section on the Hub.
Overnight Accommodation
In most cases overnight accommodation will be part of the package paid for directly by the Council e.g. attendance at conferences or residential training courses. In these cases the nominated accommodation should be reserved at the time of booking the event.
In some cases an employee will be responsible for booking his/her own overnight accommodation e.g. visiting another authority which necessitates an overnight stay or attendance at a non-residential training course where returning home at night is impracticable. In these situations they should reserve a room with en-suite facilities with breakfast included (and evening meal if appropriate) and arrange for a VAT detailed invoice to be sent to the Council. Normally a 3-star hotel should be able to provide such facilities.
In all overnight accommodation the employee is responsible for paying for sundries such as telephone calls, newspapers, mini-bar consumption etc., and should settle that part of the account, separately upon departure.
Employees attending a residential training course will be entitled to claim an allowance for each night of residence to cover out-of-pocket at a rate (see relevant information on The Hub).
CLAIMING FOR TRAVEL AND SUBSISTENCE
Claims should be submitted monthly via MyView (where appropriate) by the 20th of the month prior to the next payday.
On submission of a claim the MyView summary sheet should be printed and the relevant original receipts attached. They should be retained in a central point in each Service Unit for inspection by HMRC or VAT Inspectors when required.
Claims submitted later than 2 months after the expenditure has be incurred will not be paid.
Last reviewed June 2014 2.1.2 1