The following guidelines apply to members of staff and members of University Council for the means of business only.
Travelling
When travelling by car it is probably cheaper to use a hire car for journeys over 100 miles. (Note that preferential rates are available through Europcar)
When using a hire car, in order for staff to be covered by the University Insurance, they need to be an authorised driver registered with the Finance Office. Please contact Stephen Humphreys tsh@aber.ac.uk.
First 100Business Miles |
Over 100Business Miles | |
|---|---|---|
| Cars | 40p | 20p |
| Motorcycles | 20p | 10p |
Important note on the calculation of mileage allowance
NOTE: Staff should ensure that their insurance covers their car on University business and should only carry passengers if the policy permits. Where more than one member of staff attends the same meeting it is expected that they will travel in the same car.
Subsistence
Actual expenditure should be claimed subject to the maximum rates set out below. Receipts will be required for all items other than small, incidental expenses where it is not practicable to obtain a receipt (up to £4.12 a night away from home).
Night Subsistence |
Provinces |
London & Overseas |
|---|---|---|
| Bed & Breakfast and evening meal (less £10.86 if no evening meal) | £110.00 | £161.35 |
| Mid-day meal | £10.86 | £10.86 |
| Daily rate for personal incidental expenses - not receipted | £4.12 | £4.12 |
Lodging Allowance |
Provinces |
London & Overseas |
|---|---|---|
| Accommodation | £55.77 | £55.77 |
| With family or friends (incl. bed & breakfast and evening meal) | £25 | £25 |
| Daily rate for personal incidental expenses - not receipted | £4.12 | £4.12 |
Residential Training Course |
Provinces |
London & Overseas |
|---|---|---|
| Daily rate for personal incidental expenses - not receipted | £5.00 | £5.00 |
Day Subsistence | ||
|---|---|---|
| Absence of 5-10 hours | £10.86 | |
| Absence of over 10 hours | £23.33 |
NOTE :- The government has established 'statutaory mileage rates', which determine the acceptable amount that can be paid to an employee per mile of business travel. These rates differ on the vehicle used, and the number of miles for which a claim is being made. The Inland Rebenue form P87 provides an opportunity for employees to list their employment-related expenses for the purpose of tax relief. The form requires you to give details of your business travel in order to calculate the total amount of tax relief to which you are entitled.
HMRC Tax Relief Claim Form P87
HMRC guidance - www.hmrc.gov.uk/manuals/eimanual/eim31200.htm