Travelling and Subsistence Policy Date: January 2012 Issue No: 05

T A B L E O F C O N T E N T S

Reference Documents

Car Mileage Claim Form Expense Claim Form Personal Motor Vehicle User Code of Practice Current Subsistence Rates Current Mileage Rates Travel and Accommodation Request Form

1 INTRODUCTION

1.1 The aim of the Travelling and Subsistence Policy and the accompanying guidelines is to ensure that the conditions of service relating to the reimbursement of travelling and subsistence expenditure are correctly and consistently applied throughout the Council.

1.2 This Travelling and Subsistence Policy document is a Corporate Document. Any amendments to the Policy or associated Forms can only be made in conjunction with Human Resources.

1.3 Claims may either be submitted on line, or on Corporate Forms. If a claim is submitted on a form other than a corporate one, it will not be processed.

1.4 Responsibility for implementing the Policy rests with Chief Officers.

2 GENERAL PRINCIPLES

2.1 The Council supports the principle that employees must be fully reimbursed for properly authorised travelling and subsistence expenses incurred whilst on Council business. However, the Policy is not intended to over compensate employees and individuals have a responsibility to ensure not only that claims are reasonable, but also that the claims are reimbursement of expenditure incurred. Employees should therefore be aware that, in addition to being a good employer, the Council has financial responsibilities as a public sector authority. Simply put, no one should be out of pocket or using sub-standard

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 2 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

accommodation and subsistence, but situations, which warrant payment of expenses are not intended to result in a profit for the claimant.

2.2 The Council’s expenditure on travelling and subsistence must be carefully controlled and monitored. It is the responsibility of officers to use the most cost-effective means of travel and subsistence, except in emergencies or in exceptional circumstances.

2.3 All employees must obtain prior approval to incur expenditure from their Head of Service or their delegated representative before the event for which the claim is being submitted takes place. A standing approval is appropriate for routine recurring claims. One off or unusual events require specific approval.

2.4 Comprehensive well-documented systems must be established within departments to ensure that all travelling and subsistence claims are pre- authorised and properly checked, recorded and monitored to ensure good financial and internal control.

2.5 Throughout the document reference is made to “reasonableness” of claims. In some cases claims may be in excess of current rates. These instances must be the exception rather than the rule. Excess claims must only be authorised by Officers with delegated authority.

3 SCOPE

3.1 Reimbursement of expenditure and subsistence is paid in accordance with the National Agreement on Pay and Conditions of Service.

3.2 These guidelines, therefore, apply to all employees of the Council.

4 SCHEME OF CONDITIONS OF SERVICE - GENERAL

4.1 The National Joint Council for Local Government Services National Agreement on Pay and Conditions of Service, Paragraph 13.1, states that:

“Employees necessarily incurring additional expense in the course of their work in respect of travel, meals or overnight accommodation will be reimbursed approved expenses, subject to appropriate evidence of expenditure being produced, in accordance with local arrangements.”

Essentially this Policy sets out what approved expenses are, how you qualify for them, and how you claim them.

5 MANAGERS’ RESPONSIBILITIES

5.1 Managers must give consideration to what expenditure would normally be incurred and, where possible, guidance should be given to employees before they incur expenditure. Where there are unusual circumstances, which are not covered by the Policy, these should be discussed between the manager

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 3 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

and the employee before the event.

5.2 If there is no apparent additional expenditure, or no apparent reason for not following normal meal arrangements, payment may be refused after due clarification with the employee.

5.3 In determining whether additional expenditure was unavoidable, managers should consider whether the employee could have followed normal meal arrangements.

5.4 In authorising claims, managers are accepting that additional expense was incurred or that the reasons given for the expenditure were unavoidable. In the case of mileage claims, full details of each trip are required so that individual journeys may be checked if necessary.

5.5 The need for any clarification should not delay the processing of claims for subsistence expenses.

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 4 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

6 EMPLOYEES’ RESPONSIBILITIES

6.1 Employees are responsible for ensuring that all the necessary approvals have been obtained, procedures have been followed and documentation has been fully completed in accordance with this policy prior to the event for which the claim is being submitted. Failure to do so may result in non-payment of the expenses.

6.2 An explanation of the reasons for making the claim should be provided, together with receipts. Claims can only be made if more money has been spent on a meal than would normally have been spent. Once it has been established that there has been additional expenditure, the cost of the meal, less the normal expenditure, up to the current rates will be reimbursed, subject to the Head of Service agreement that the expenditure was reasonable.

6.3 Employees are responsible for certifying that additional expenditure has been incurred and, if so, for producing appropriate receipts.

6.4 Where it is not possible to obtain a receipt, for example from some parking meters or pay phones, the Head of Service may authorise expenses to be paid providing the expenditure has been reasonable. If employees anticipate that, in exceptional circumstances, they will spend significantly more than the guidelines they must consult their manager in advance. It is the responsibility of each Head of Service to ensure that this Policy is applied consistently and reasonably.

7 TRAVEL GUIDELINES

7.1 Travel - General:

7.1.1 The scheme of conditions of service states that:

“Travelling expenses necessarily incurred by employees in the performance of their official duties will be reimbursed after authorisation, by the employing authority”.

7.1.2 In general, all travelling undertaken must be via the most economical route at the lowest possible expense to the Council, other than in exceptional circumstances when authorised by the Chief Officer/ Head of Service, or in unforeseen or emergency situations. It is Council policy to encourage officers to use public transport in preference to their own vehicles.

7.1.3 In the interests of economy, all modes of transport should be considered. For example, if there are a number of employees travelling to one venue at the same time, car sharing should be considered. In some circumstances it may be more cost effective to hire a minibus/MPV than to pay for public transport or casual/essential users’ allowances, parking fees, etc. In some instances the use of flights may also be considered.

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 5 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

7.1.4 If an officer intends using a hire car, prior permission must be obtained from the Head of Service (or delegated deputy) prior to a vehicle being hired, account being taken as to whether or not the officer has a car loan or essential user status and therefore an obligation to use their car, unless the vehicle is unsuitable. Officers in receipt of an Essential User Car Allowance should not use hire cars other than in exceptional circumstances.

7.1.5 For all journeys costing £50.00 or more, tickets should be obtained in advance through departmental Business Support sections. Requests should be made no later than 24 hours before the intended date of travel.

7.1.6 For all journeys costing less than £50.00, tickets should be purchased direct and reclaimed through either petty cash, or an on-line claim submitted.

7.2 Public Transport

7.2.1 Travel on public transport should be in 2nd class accommodation.

Consideration must also be given to additional expenditure such as taxis to/from venue or railway station, parking fees at railway station (although this may be covered in the ticket purchased), car mileage to/from railway station.

7.3 Car Users:

Car users may be classified as:

 Casual Car Users  Authorised Casual Car Users  Essential Car Users

Full details relating to the use of cars for business purposes, insurance requirements, how to claim for mileage, etc, are set out in the Personal Motor Vehicle User Code of Practice. NB: Information for bicycle users can be found in the “Business Use of Cycles Guidance Notes”.

The mileage rates for all car, moped and bicycle users are amended from time to time.

7.4 Travel Outside Yorkshire and Humberside Area

7.4.1 The Council encourages out of town journeys to be undertaken using public transport unless there are economic or practical reasons for not doing so.

7.4.2 Employees must obtain the prior approval of their Manager when intending to travel by car outside Yorkshire and Humberside The Manager and the employee must consider the length of the journey (ie round trip) if this is being made in one day and purpose of the journey (ie full day meeting, having regard to the health and safety of the employee and any passengers. In this regard the maximum number of miles that should be driven in one day should be no more than 250.

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 6 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

7.4.3 Mileage rates payable are in accordance with the Personal Motor Vehicle User Code of Practice.

In the same way as for all journeys by motor car, subsistence expenses, car parking fees and bridge/road tolls are payable in addition to mileage allowances, providing vouchers/receipts are obtained and submitted with the claim.

7.5 Professional/Qualification Training

7.5.1 Officers attending professional training courses submit claims, claiming the amount of travelling expenses incurred at the public transport rate, or if no public transport available, or the use of public transport is impractical, then the “lower essential user rate appropriate to engine size” may be claimed.

7.6 Excess Travelling Expenses

7.6.1 Following consultation with Human Resources, officers will be reimbursed the additional costs arising from a compulsory change in their place of work. Details to be confirmed in writing using standard letter (Appendix 1).

7.6.2 Officers will be entitled to excess travel expenses equal to the difference between the cost of travelling from the officer’s home to their new place of work and from their home to their old place of work.

7.6.3 Reimbursement is for a maximum period of 2 years. Reimbursement is based on either:

Second-class train and/or bus fares, or,

Mileage allowance in respect of the additional mileage actually involved in the change of employment if the officer is an authorised car user, or where public transport is not available. (The locally determined rate used by Harrogate for excess mileage is the lowest essential user rate for the lowest category of vehicle.)

7.6.4 For car users, whether essential or authorised casual users, or simply because coming to work by car is more convenient than public transport, the allowance is calculated by multiplying the extra miles travelled each day, getting to and from work, by the lowest essential user rate for the lowest category of vehicle.

7.6.5 Claims should be made at the end of each month using a separate normal car user mileage claim form indicating that the journeys are excess travel claims.

7.6.6 Officers who use the bus or train should claim the extra cost incurred each day using an Expense Claim form to record their journey.

Note: where the excess cost is less than the current rate (per week) detailed on the intranet there is no entitlement to excess travel expenses.

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 7 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

8 SUBSISTENCE GUIDELINES

8.1 Criteria For Eligibility

In order to qualify for payment of subsistence expenses claimants must meet all of the following criteria:-

8.1.1 Normal Meal Arrangements

Subsistence can only be claimed when and employee is prevented from taking a meal at their home, office/administrative base or establishment where they normally take their meals arrangements, due to carrying out official duties in the course of their work, and, with the authority of their Head of Service.

 If an employee ‘chooses’ to vary their normal meal arrangement (e.g. chooses to work through lunch, or chooses to work from home) then subsistence is not payable.  If an employee normally brings their own lunch to work and they are away from the office on site visits, etc, they should, if it is reasonable to do so, take their lunch with them.  If it is normal to buy lunch, for example a sandwich, the employee is following their normal meal arrangements and therefore cannot claim subsistence if they are away from their normal base and choose to buy lunch.

In all posts employees establish ‘normal meal arrangements’ and no employee should be claiming subsistence expenses on a daily basis as a matter of routine. It is the nature of the meal and where it is taken that constitutes ‘normal arrangements’. Employees and managers are expected to take a ‘reasonable’ approach and to remember that it is public money that is being spent.

8.1.2 Additional Expenditure

There must have been additional expenditure. All claims for subsistence must be accompanied by supporting receipts and must not include alcoholic drinks or tips. In exceptional circumstances, where receipts are not available, e.g. vending machines, claims may be submitted without a receipt. However, such claims are at the Head of Service’s discretion. Service charges which are incorporated into the receipt will be payable.

8.1.3 Unavoidable Expenditure

Any additional expenditure claimed must have been unavoidable. In some circumstances claims for subsistence can be reduced by organising work in such a way that the necessity to deviate from normal meal arrangements is avoided.

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 8 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

Subsistence is for an individual i.e. personal. It should not be used for hospitality. Hospitality is entirely different to subsistence. The procedures for claiming, authorising, paying and accounting for it should be kept entirely separate.

8.2 Valid Times For Reimbursement Of Meal Expenses

8.2.1 Subject to the above General Principles and the Criteria for Eligibility, meal expenses may be claimed as follows:

Breakfast: If duty commences before 7.30 a.m. (may also be claimed if an employee has been required to be away from his normal residence overnight).

Lunch: Can only be claimed if an employee is not able to follow their normal meal arrangements between 11.30 a.m. and 2.00 p.m.

Tea*: If duty continues after 6.30 p.m.

Dinner*: If duty continues after 8.30 p.m.

* Only claims for either reimbursement of Tea or Dinner may be made, not for both - it’s either one or the other.

8.2.2 These times refer to the performance of official duties and not to the employee’s normal travel to and from work.

8.3 Meals Taken On Trains

8.3.1 Expenditure on meals, which have to be taken on trains will normally be considered as reasonable even if claim exceeds the current subsistence rates because choice is limited at the time. However, where train tickets include meal vouchers, no subsistence expenses will be paid. Note: All claims for subsistence must be accompanied by supporting receipts and must not include alcoholic drinks or tips.

8.4 Meal Expenses Rates

8.4.1 Rates - the current rates can be found on the intranet.

8.4.2 Receipts must be obtained for all meals and the cost will be reimbursed up to the current rate, subject to the Head of Service agreeing that the expenditure was reasonable. In exceptional cases, Officers with delegated authority will have the discretion to approve claims which exceed the current rates, providing there is evidence to show that the claimant has good reason for the additional expenditure e.g. train services, limited choice.

8.4.3 When calculating whether the claim is less that the rate, any reclaimable VAT should be excluded i.e. the net claim should be compared to the maximum rate. This is more significant in relation to hotel bills.

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 9 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

9 ADVANCES

9.1. Employees who are required to work out of the District for prolonged periods may incur substantial expenditure.

A facility exists for obtaining an advance from the Business Support section. Procedures are in place within departments and should be followed.

The cash advance is signed for by the applicant and is deducted from the final claim. It is important, therefore, that a detailed claim is submitted as soon as possible after the duty has been carried out so that the expenditure can be checked and allocated to the appropriate budget.

10 OVERNIGHT ACCOMMODATION

10.1 For overnight stays in the performance of their official duties, employees should be encouraged to use the Tourist Information Centre who will be able to book overnight accommodation. Where possible, reservations should be made in advance of the journey, official orders raised, and the Council invoiced, thus avoiding the need for employees to pay out large amounts in some cases*. Overnight accommodation chosen in advance of the journey should be approved by the Business Unit Manager if, in exceptional circumstances, the cost exceeds the maximum rate. (* Note - personal credit cards should not be used as it means that orders are not raised in an appropriate way, credit controls are avoided and there is the possibility of personal benefit.).

10.2 Subsistence expenses are not to be claimed where meals are provided. For example:

a. Separate breakfast expenses may be claimed only if the accommodation excludes breakfast.

b. If the employee chooses to arrange their own accommodation but takes a meal which is provided free of charge by the organiser at a conference, subsistence will not be payable in respect of any meal so provided as no additional expenditure has been incurred.

10.3 Employees may take meals at the accommodation used provided these are itemised on the hotel bill. The Head of Service must satisfy themselves about the reasonableness of the claim for meals. (See paras 2.5 and 8.4.2). This may vary with circumstances, for example whether elected members are present, the type of conference being attended, whether there is a need to provide hospitality for guests. Where necessary, for reasons of safety or convenience, employees may take meals in their hotels even where a meal could be obtained more cheaply elsewhere.

10.4 Private entertainment expenses e.g. cinema tickets and newspapers will not be met by the Council; these are a matter for the employee.

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 10 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

10.5 Incidental expenses (Out of Pocket Expenses) such as taxis to and from the conference centre venue and morning tea/coffee will be refunded by the Council up to the current rate. Receipts must be obtained or itemised on the accommodation bill. Note: Personal telephone calls must be paid for by the employee.

10.6 Employees incurring such expenses, without receipts, should be paid up to the maximum rate, as agreed by the Council. If payments are made without receipts that are above the agreed rates, the manager must inform the Payroll Section. The part payment above the agreed rate is a taxable benefit and HMRC will be informed in yearend tax returns.

11 OVERNIGHT (OUT OF POCKET) EXPENSES - RATES

11.1 Payment in respect of unavoidable out of pocket expenses such as taxis to and from the conference centre venue and morning tea/coffee may be claimed by employees attending residential courses, conferences and other events involving an overnight stay on official Council business (see section 10). Receipts should always be obtained where possible, as per the guidelines set out in this Policy.

11.2 If actual expenditure is less than the current rates, only the actual expenditure will be paid. In addition to these expenses, appropriate meal expenses may be claimed up to the current rates.

11.3 In all cases the Head of Service will determine the reasonableness of claims for out of pocket expenses.

12 DUTIES OUTSIDE THE UNITED KINGDOM

12.1 Employees engaged in duties outside the United Kingdom will be subject to the same principles for travel and subsistence as those within the UK; that is, actual expenditure will be reimbursed on production of receipts providing that the expenses claimed are reasonable. The current rates for subsistence do not apply for journeys outside the UK but the Director/Chief Executive must be satisfied that in all cases the expenditure is reasonable. Telephone calls should be made from public phone facilities where possible. Employees are advised to obtain phone cards and obtain receipts. Council mobile phones should be used in accordance with the Council guidance notes for the use of Council mobiles. Where necessary, for reasons of safety or convenience, employees may take their meals in their hotels, even where a meal could be obtained more cheaply elsewhere.

12.2 Duties outside the United Kingdom should be dealt with in accordance with the “Protocol for Foreign Visits” as set out in The Constitution of the Council contained in the Members Handbook.

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 11 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

13 CLAIMS - AUTHORITY TO APPROVE TRAVELLING & SUBSISTENCE

13.1 For all expense and car mileage claims submitted online the authorising officer will be an employee’s Line Manager in accordance with the Trent Payroll/HR system reporting hierarchy. The authorisation of all other claims should be in accordance with the levels set out on the Authorisation of Expenditure pro formas.

14 CLAIMS - METHOD OF PAYMENT 14.1 Employees may make subsistence claims either on–line or by using the latest form available on the intranet.

14.2 Wherever possible, claimants must obtain receipts for all expenditure incurred. These receipts should either be given to the authorising officer if submitting an on-line claim, or be attached to the subsistence claim in order that the VAT can be recovered, where applicable. Note: VAT cannot be recovered without appropriate receipts.

14.3 Completed and authorised subsistence forms should be passed by the claimant to their Business Support section for reimbursement through Petty Cash (Note: Petty Cash limit up to £50), based on receipts submitted. Note: It is important that claims are submitted promptly and not allowed to build up. Claims in excess of £50 should be forwarded to Accountancy Services for payment through payroll.

14.4 Claims for car mileage allowance should be submitted on-line using the Self- Service module of the Trent Payroll/HR system and in accordance with the Personal Motor Vehicle User Code of Practice and Trent Self-Service User Guide. Claimants who are unable to access Trent Self-Serve (and who have been authorised to do so by their Head of Service) should continue to complete the manual Car Mileage Claim form obtainable from the intranet. Manual claims, once authorised, should be submitted to Accountancy Services for payment. In the case of infrequent or low mileage, users should make a claim only when their cumulative mileage is of a sensible amount to submit a claim, except at year end when all claims must be submitted as soon as possible.

CMT Agreed: 5 June 2003

Approved by CMT 30th July 2009 Approved by HR Ctte 13th August 2009

April 2011: Reviewed only

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 12 of 13 Travelling and Subsistence Policy Date: January 2012 Issue No: 05

January 2012: Introduction of on-line forms – process only reviewed.APPENDIX 1 - LETTER TEMPLATE “Excess Travel Expenses”

Dear

EXCESS TRAVEL EXPENSES

Following (insert details of reason for transfer ie restructure, health concerns, etc,) and your transfer from (insert details) to (insert details), I write to confirm that you are entitled to claim Excess Travel Expenses with effect from (insert date) for a period of two years.

The allowance is based on either: a) second-class train and/or bus fare, or, b) mileage allowance in respect of additional mileage actually involved in the change of place of employment for authorised car users, or, where public transport is not available. The locally determined rate used by Harrogate for excess mileage is the lowest essential user rates for the lowest category of vehicle, whichever is actually incurred.

However, Excess Travel Expenses are only payable where the difference between the cost of travelling (both ways) from home to (insert details) and from home to (insert details) is more than (check current amount). If the excess cost is less than (check current amount), there is no entitlement to excess travel expenses.

I have agreed that you will claim (insert details of what has been agreed e.g. mileage allowance/second class train/bus fare). As the purpose of the Scheme is to reimburse you for the excess travel you actually incur, you are not entitled to be paid at the full casual or essential user rate for the additional miles involved.

Claims should be made at the end of each month using a separate normal car user mileage claim form indicating that the additional journeys are excess travel claims. You will be paid for those miles at the locally determined rate for excess travel expenses, (check current amount). Once authorised the Claim Form should be sent directly to the Payroll Section. The Allowance is subject to taxation.

Yours sincerely

Name (in sentence case) TITLE (in uppercase) Email: @harrogate.gov.uk Telephone: 01423 55?????

Copies to Payroll Section Human Resources

D:\Docs\2018-04-29\003df4e8ab082bb7b61302a33385f446.docx 13 of 13