NHS Education for Scotland
NHS Education for Scotland
Travel & Subsistence Policy
Introduction
1.1 This policy applies to all staff on the NHS Education for Scotland (NES) payroll, as well as to those who do some work for NES but are on Health Board/Trust/ University contracts and all those doing work for NES on secondment from other organisations.
1. Objectives
2.1 The overall purpose of the policy is to ensure that the appropriate standards for the public sector, and in particular the NHS in Scotland are met. This includes ensuring that all public money is spent appropriately, and that there are robust and properly authorised audit trails available for all expenditure.
2.2 The provisions of this policy are designed to ensure that best value for money is achieved. The policy identifies the most appropriate arrangements for travel and other subsistence costs. However, it is recognised that there will be cases when best value for money is achieved by making alternative arrangements. As a result, the policy is not intended to be overly restrictive, but to ensure that line managers can determine the most appropriate arrangements in any particular circumstances. The key to achieving best value for money and maintaining public scrutiny is to ensure that individual cases are properly reviewed and considered in accordance with the needs of the organisation, and that any exceptions to the policy are properly documented, giving details of the circumstances involved.
2.3 The policy aims to ensure that the terms and conditions for the payment of expenses are in line with Agenda for Change, the NES Standing Financial Instructions, and other good practice, and are clearly documented.
2.4 The implementation of this policy will be monitored by the Director of Finance and Performance Management and the Finance Department, as part of the routine financial monitoring of the organisation, to ensure that value for money is being achieved.
3. Timescales
3.1 This policy is to be introduced with immediate effect from approval by the Board.
4. Authorisation
4.1 Expense claims must be authorised by the employee’s line manager or Director/ Postgraduate Dean. Expenses incurred by Regional Postgraduate Deans and Directors are to be authorised by the Director of Medicine. The Chief Executive’s expenses will be authorised by the Chair. The Chair’s expenses are authorised by the Chief Executive.
4.2 All expenses should be coded to the appropriate budget and authorised before being passed to the finance department.
4.3 It is the responsibility of those claiming and those who authorise the payment of expenses to ensure that each claim is genuine and meets the conditions laid down in this policy.
4.4 If claims are not to be paid or if the amount to be reimbursed is reduced, it is the responsibility of the office where authorisation is carried out to advise the individual who has lodged the claim of their decision. Where some payment remains due, copies of the letter sent to the individual or other explanatory notes should be attached to the claim before forwarding it to the finance department.
5. Reservations and Booking Arrangements
5.1 Staff are responsible for ensuring that hotel reservations and travel ticket bookings are made at the earliest possible opportunity so that NES is able to take advantage of corporate discounts. All reservations and bookings must be arranged via the appropriate authorised staff in central and regional offices, where appropriate taking account of NHS National Contracts.
5.2 The cost of any accommodation or other expenses that are booked without reference to the appropriate staff will only be paid up to the maximum rates set out in this policy.
6. General Conditions
6.1 All claims must be submitted within 3 months of incurring the cost unless the expenses are for less than £5.00(see section 8). This time limit can only be extended in exceptional circumstances (e.g. long-term illness) with the agreement of the employee’s line manager.
6.2 To expedite payment of expenses, it is essential that staff who issue expense claim forms insert a full return address in the box provided near the top of the form. The return address will be the address to which the claim form should be returned for a member of staff to authorise payment of expenses.
6.3 Claim forms should not be sent to HQ Finance, without first being authorised and coded to the appropriate budget.
6.4 Once claim forms have been received in HQ Finance fully authorised and coded to the appropriate budget, the Finance Department will make every effort to make a timeous payment.
7. Advances
7.1 Advances for travel expenses will not be made.
8. Claim Limit
8.1 Due to administrative costs, claims for less than £5.00 cannot be reimbursed and should be retained until the total value of the outstanding claims is £5.00 or more. (An exception may be made where a member of staff travels rarely and it may be some time before they incur further expense.)
9. Hospitality
9.1 The Chair, other Board Members and all members of staff should set an example in the use of public funds and the need for good value in incurring public expenditure. The use of NES funds for hospitality and entertainment, including hospitality at conferences or seminars, should be carefully considered. All expenditure on these items should be capable of justification as reasonable in the light of accepted practice in the public sector and is open to challenge by internal and external auditors.
9.2 The maximum reimbursement for hospitality (i.e. hosting a meal attended by senior staff from another organisation) is £30.00 per person. Only the Chairman, Chief Executive, Post-graduate Deans and other Directors are authorised to incur such expenditure which must be within departmental budgets.
9.3 The cost of alcohol will not be reimbursed.
10. Board Members’ Expenses
10.1 Board Members’ expenses are paid at the rates detailed in Appendix C (see Scottish Executive, Health Department, Head of Public Appointments Unit letter dated 24 April 2003). Standard class rail tickets should generally be purchased. However, in exceptional circumstances these may be upgraded to first class tickets. Reimbursement of the higher rate requires authorisation by the Chair (in the case of Board Members) or the Chief Executive (in the case of the Chair).
11. Home to Office Expenses
11.1 The cost of journeys, or parts of journeys, between home and the stated place of work are not reimbursed (unless Excess Travel rules apply - see paragraph 16). Where an employee travels direct from home to somewhere other than their normal place of work, or vice versa, the actual cost of the journey less the cost of travelling from home to the normal place of work will be reimbursed as long as this does not result in additional cost to the employee.
11.2 Expenses incurred in travelling from annual leave to work, or vice versa, are not reimbursable unless the circumstances are exceptional. Payments will be subject to Inland Revenue rules in force at the time.
12. Rail and Air Travel
Bookings for Rail and Air travel should be arranged via the appropriate authorised staff in central and regional offices, where appropriate taking account of NHS National Contracts. Where this is not possible, staff should make their own arrangements taking into account the following terms of this policy:
Rail Travel
12.1 All those covered by this policy must use standard class rail travel and will be issued with standard class tickets. However, in exceptional circumstances these may be upgraded to first class tickets. Reimbursement of the higher rate requires authorisation by the appropriate budget holder in advance of travel .
12.2 All journeys must be undertaken at the cheapest rates, arranging tickets as early as possible in order to be able to get cheapest rates available. Cheap day return tickets should also be purchased where appropriate.
Airfares
12.3 There should be no travel by air within mainland Scotland except in exceptional
circumstances.
12.4 In all circumstances economy class tickets should be purchased. All flights should be undertaken at the cheapest rate available (including low cost carriers). Open tickets and flexipasses should not be purchased unless the circumstances show this to be the most economical option in the particular circumstances. All such exceptions are to be confirmed in advance by the employee’s line manager.
12.5 Reimbursement for the Heathrow, Gatwick and Stansted Express will be made at the Express Class return rate only. Staff are also expected to take full advantage of Cheap Day Return tickets on these trains whenever possible as these tickets offer a considerable saving on the standard Express Class ticket.
13. Subsistence Rates
13.1 Subsistence rates are detailed in Appendix A and are based on time away from the office where no other meals/sandwiches are provided. The rates detailed in Appendix A represent the maximum rates and receipts must be provided.
13.2 The cost of alcohol will not be reimbursed under any circumstances.
14. Hotel Accommodation
Bookings for Hotel Accommodation should be arranged via the appropriate authorised staff in central and regional offices, where appropriate taking account of NHS National Contracts. Where this is not possible, staff should make their own arrangements taking into account the following terms of this policy:
14.1 If a member of staff has to leave home before 7am, or arrive home after 8pm, to attend any meeting, conference/ training course etc, consideration may be given to allowing them an overnight stay at a hotel close to the venue on the night before or after the event. This requires to be authorised in advance by the employee’s line manager.
14.2 Staff are responsible for ensuring that hotel reservations are made at the earliest possible opportunity via the appropriate staff in central and regional offices, and utilising all relevant NHS National Contracts.
14.3 In exceptional circumstances, where this has not been possible, reimbursement will be made up to the maximum amounts detailed at Appendix A.
14.4 Incidental expenses (e.g. newspapers, laundry, the use of leisure facilities, personal phone calls, etc) will be reimbursed at the flat rate of £4.20 per 24-hour period. This payment will be taxable. The cost of business phone calls will be reimbursed provided that a phone bill is forwarded with the claim, with the business calls identified.
15. Meeting Rooms
15.1 When arrangements are being made for a group or committee to stay in a hotel careful consideration should be given to the need for meeting facilities to ensure best value for money is achieved.
2. Arrangements should be made where ever possible to hold any meetings in local NES facilities or, if this is not possible, in other NHS premises. On occasions where this is not possible, meetings should normally be held in hotel lounges, etc. In exceptional circumstances (e.g. where the matters being discussed are particularly sensitive) a meeting room may be booked. It may also be more practical and more cost effective, to book accommodation for one of the members in a small suite and hold any meetings in the suite. All bookings are to be authorised in advance by the appropriate line manager.
16. Insurance
1. NES does not carry travel insurance. Where staff are travelling within the EU it is their responsibility to obtain the necessary medical documentation (Form E111). Where staff are travelling outwith the EU they should discuss medical insurance with their line manager.
17. Excess Travel
Nothing in this policy should supersede the national organisational change policy, where that is applicable.
2. Employees who are required to change their location as a result of the amalgamation or reorganisation of NES and consequently have further to travel to their place of work, may be reimbursed the whole of their extra daily travelling expenses for a period of 4 years from the date of transfer to the new location, subject to monthly claims being for £5.00 or more. The excess shall be calculated on the basis of bus fares or second class rail fares or, if the employee travels by a private vehicle, on the basis of the public transport mileage rate (currently 23p per mile).
17.3 Should an employee who is receiving reimbursement for excess travel successfully apply for another post at the same location within NES, entitlement to excess travel costs will cease on the final day of the post to which the employee was originally transferred.
17.4 As is normal practice with expense claims, tickets must be provided to support excess travel claims. Excess mileage will be checked using appropriate software.
17.5 Parking fees at the new location will not be reimbursed.
18. Taxis
Where Central Offices and Regions have their own policies on the use of Taxis, staff should follow the policy in force at their base. Otherwise, staff should refer to the following terms of the Travel policy:
18.1 Taxi fares shall be payable only where a taxi was required because of urgency or in other cases in which transport is reasonably required and an adequate public service is not available.
18.2 Where these conditions are not fulfilled employees using a taxi shall be entitled to claim the sum they would have paid had they travelled using public services.
19. Hired Motor Vehicles
19.1 In all cases where an employee considers the hire of a motor vehicle might be appropriate, formal permission must be obtained from the appropriate budget holder before any booking is made. It is necessary for the employee to demonstrate that the hire of a vehicle is the best value option.
20. Mileage Rates
20.1 NES Staff
Agenda for Change rates will apply. These are detailed in Appendix A. Where a member of staff can demonstrate that their mileage is likely to exceed 3,500 miles (or has already exceeded 3,500 miles in one financial year), the staff member shall be entitled to claim a Regular User Allowance. This entitles the staff member to a lump sum payment, spread over the financial year associated with a lower per mile rate for the mileage in excess of 3,500 miles. Where staff members claim such lump sum allowances, a retrospective calculation shall be performed by the Finance Department at the end of the year and where mileage has not exceeded 3,500 miles, payment of mileage expenses will be adjusted.
2. Staff Seconded to NES
Staff seconded to NES will be eligible for Agenda for Change rates reimbursed through their substantive employer.
20.3 All Other Claimants
Mileage incurred in the course of NES business will be reimbursed at the standard rate of 40p per mile. This rate ensures there is no liability for Income Tax or National Insurance contributions on payments received.
20.4 Insurance Details
In all cases, before performing any official duties with their private car, employees are responsible for lodging copies of documents with the Finance department. These documents should show the engine size of their car and insurance details demonstrating that their car is insured for business use. Failure to do this will result in reimbursement for mileage at public transport rate (currently 23p per mile).
20.5 Public Transport
Standard rates of mileage allowance shall not apply if a member of staff uses a private motor vehicle in circumstances where travel by a public transport (e.g. rail, bus) would be suitable. For such journeys the public transport rate (currently 23p per mile) will be paid.
20.6 In circumstances where a member of staff is aware of the availability of public transport to their destination but can make a sound business case for using their car, the individual must consult the appropriate budget holder in advance to obtain permission to use their motor vehicle and be reimbursed at standard mileage rates. If they fail to do this, mileage costs will be reimbursed at the public transport rate.
20.7 NES Continuing Education Policy
All mileage travelled under the NES Continuing Education Policy will be reimbursed at the public transport rate (currently 23p per mile). In such circumstances car owners are responsible for lodging copies of documents with the Finance section prior to undertaking travel under the Continuing Education Policy as detailed in paragraph 19.3.
20.8 Rates for the use of motorcycles and pedal cycles applicable to all staff, including travel under the Continuing Education Policy, are detailed in Appendix A
21. Removal/Relocation
21.1 The Human Resources department will supply a copy of the Removal/Relocation policy on request.
Appendix A
NHS Education for Scotland
Travel & Subsistence Policy
Levels of Reimbursement to Staff
1. Commercial Accommodation
NES will meet the costs of bed and breakfast accommodation up to £55.00 per night in accordance with Agenda for Change. However, t is acknowledged that staff may require to pay in excess of this in order to secure suitable accommodation. When accommodation has been booked through the National Contract Supplies is shall not be necessary for staff to provide a justification of the excess rate. However, in circumstances where the National Contract has not been used, staff shall be required to provide evidence that accommodation was not available within the allowable rate to justify payment of the excess amount.
2. Non Commercial Accommodation (family and friends)
£25.00 per night.
3. Incidental Expenses
£4.20 for a 24-hour period.
4. Meals
Meal costs are only reimbursed if no meal/sandwiches were provided at the place of work / meeting and where the applicant has travelled more than 5 miles from their normal place of work.
Actual receipted costs of meals will be reimbursed up to the maximum detailed below.
• Absence of 5-10 hours (must include 12.00-2.00pm): a maximum of £5.00
• Absence exceeding 10 hours (must end after 7.00pm): a maximum of £15.00
• Full 24-hour period: a maximum of £20.00
5. Staff on the NHS Education for Scotland (NES) payroll travelling on NHS Education business should claim at the appropriate mileage rate from the table below (As amended by PCS (AFC) 2008/5)
Annexe A (Mileage Allowances – as amended by PCS (AFC) 2008/5)
MILEAGE ALLOWANCES
1. Public transport rate
24p per mile
2. Regular user allowance
Cars:
Engine capacity: Up to 1001 to Over
1000cc 1500 cc 1500cc
Lump sum £508 £626 £760
Up to 9000 miles 29.7p 36.9p 44.0p
Thereafter 17.8p 20.1p 22.6p
3. Standard rates
a. Cars:
Engine capacity:- Up to 1001 to Over
1000cc 1500cc 1500cc
Up to 3,500 miles 37.4p 47.3p 58.3p
Thereafter 17.8p 20.1p 22.6p
b. Motor cycles:
Engine capacity: 125 cc Over
or less 125cc
Up to 5,000 Miles 16.2p 25.3p
Over 5,000 miles 6.1p 9.0p
c. Pedal cycles: For local agreement, subject to a minimum of 10p per mile.
4. Passenger allowances: Each passenger 5p per mile.
As amended by PCS(AFC)2008/5
Appendix B
NHS Education for Scotland
Travel & Subsistence Policy
Procedures for Reimbursement of Expenses
1. Due to administrative costs, claims which total less than £5.00 cannot be reimbursed. If your claim is for less than £5.00 please retain it and forward several claims together once the total to be reimbursed is £5.00 or more.
2. Applicants should complete their name, address, etc., in BLOCK CAPITALS, legibly.
1. Expense claims must be completed by the person who has incurred the expense(s).
2. For claimants not on NES payroll, payable orders will be sent to the applicant’s home address which must be quoted on the claim form.
3. Claimants who are on NES payroll, will receive reimbursement for their expenses through the payroll.
4. The Inland Revenue direct that mileage be calculated from either the place of work or home (whichever is shortest) to the destination. Both addresses must therefore be quoted. Only exact mileage will be reimbursed. To satisfy the Inland Revenue mileage claims will be checked with the appropriate software and may be adjusted.
5. The times at which the applicant left from and returned to their home must be stated in all cases.
6. The amounts stated in Appendix A are the rates which should be claimed in each case. If an applicant claims more than this rate NES will reduce the claim to the maximum amount allowed.
8. All claims for the reimbursement of travel, accommodation and subsistence expenses must, where appropriate, be accompanied by receipts.
Appendix C
NHS Education for Scotland
Travel & Subsistence Policy
Board Members Expenses
Rates payable to Board members are dependent upon their date of appointment (as per Scottish Executive guidance published on 24 April 2003) and are detailed below. Receipts must be provided for all subsistence claims. Reimbursement of actual costs incurred will be made subject to the maximum amount stated below.
All travel by aeroplane and train must be by standard/economy class except in exceptional circumstances (see paragraph 10.1)
|Type of Payment |Appointment pre-1 April 2003 |Appointment on/after 1 April 2003 |
| |(NES rates) |(SEHD Rates) |
|Standard Subsistence | | |
|Bed & Breakfast (outside London) | £75.00 |£68.85 |
|Bed & Breakfast (London) |£110.00 |£92.25 |
|Meals Allowance (outside London) |--- |£22.15 per day |
|Meals Allowance (London) |--- |£22.75 per day |
|Personal Incidental Expenses |None |£5.00 per day |
|Staying with Friends |£25.00 per night |£30.00 per night |
|Overnight Allowance (train/boat) |--- |£22.75 per night |
|Day Subsistence |Over 5 hours (inc. 12-2.00pm): £5.00 |Over 5 hours: £4.60 |
| |Over 10 hours |Over 10 hours: £10.10 |
| |(must end after 7.00pm): £15.00 | |
| |Full 24-hour period: £20.00 |--- |
|Mileage Rates | | |
|Motor Mileage Rate |40p per mile |40p per mile |
|Passenger Supplement |2p per mile for each passenger |5p per mile for each passenger |
|Equipment Supplement |--- |2p per mile |
|Motorcycle Allowance |--- |24p per mile |
|Pedal Cycle Allowance |6.2p per mile |12p per mile |
These rates negate the necessity for payment of Income Tax and National Insurance Contributions
on monies received for business travel
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