Expenses

You will have been advised whether or not you are required to use your own transport for work reasons, and you will be able to claim reimbursement for these journeys.  You must ensure that your vehicle insurance covers your business usage, as failure to do so could invalidate a claim in the event of an accident.  Your department will have arrangements in place for submission of travel claims.

Your department may also have a pool car, which is available for business use.  Please remember to check if pool cars are available before using your own vehicle for journeys.

A single mileage rate if you are required to use a private vehicle for authorised business travel will apply for all journeys this is linked with HM Revenues and Customs Mileage Allowance Payments, which are tax exempt, as follows:

Current rates per business mile (subject to changes made by the HMRC)

You are eligible to claim travel and subsistence expenses in accordance with your Conditions of Service.

Claims should be made during the month following the incurring of the expenditure on forms approved for the purpose by the Director of Resources. Where claims are not submitted promptly a separate form will be required for each month. Forms containing more than one month will be returned unpaid.

Authorising officers may be asked to confirm how they have satisfied themselves of the reasonableness of late claims. The need for claims to be submitted promptly is crucial at the end of the financial year to ensure that claims are charged to budgets and tax in respect of the correct year.

All staff are expected to travel in the most economical manner appropriate to the discharge of their duties.

Basis of a claim:

• The normal starting and finishing place for official journeys will be the location where you are based.
• If you start a journey from a location other than your base or end a journey at a location other than your base, the mileage claimed should be limited to the "Additional Mileage" incurred as a result of your official duties.
• The Additional Mileage Principle recognises the saving to you in not travelling to or from the base and reduces the amount that can be claimed accordingly whilst ensuring that you are fully compensated for any additional mileage undertaken in connection with your official duties.

All examples below are calculated using Home to Base as a journey of 10 miles

Example 1: Officer attends an appointment travelling from home then subsequently travel to base

• Home to appointment: 5 miles
• Appointment to base: 10 miles
• Total mileage: 15 miles

Basis of claim: Total mileage - Home to base = Additional mileage
Additional mileage to be claimed: 15 miles - 10 miles = 5 miles

Example 2: Officer attends an appointment travelling from base then subsequently travel to home

• Base to appointment: 10 miles
• Appointment to home: 5 miles
• Total mileage: 15 miles

Basis of claim: Total mileage - Base to home = Additional mileage
Additional mileage to be claimed 15 miles - 10 miles = 5 miles

Example 3: Officer attends an appointment travelling from home and subsequently returns home

• Home to appointment: 20 miles
• Appointment to home: 20 miles
• Total mileage: 40 miles

Basis of claim: Total mileage - Home to base and return = Additional mileage
Additional mileage to be claimed: 40 miles - 20 miles = 20 miles

We recommend that you read the following documents in full before submitting your travel claim:

• Travel policy (.pdf)
  

If you are  required to  attend  a conference  / course  where  an overnight  stay  is involved, booking the accommodation should be made through your Business Support Unit or directly via Corporate Services using the corporate credit card. 

A daily meal allowance of up to £28 will be reimbursed for overnight stays. 

If you are attending a conference / course out of the County where an overnight stay is not involved your meal allowance is payable as follows:

• Breakfast – £4.00 (more than 4 hours before 11.00am)
• Lunch – £8.00 (more than 4 hours including 12 noon to 2.00pm)
• Tea – £3.00 (more than 4 hours including 3.00pm to 6.00pm)
• Dinner – £13.00 (more than 4 hours ending after 7.00pm)

If your accommodation includes breakfast your maximum allowance will be £24. If your accommodation includes all meals, no additional allowance will be paid.

Claims  will  be  made  on  the  basis  of  actual  expenditure supported  by  receipts.  The  maximum allowance in each case will be paid only if actual expenditure equals or exceeds it.

An overnight stay is set at a maximum of (exclusive of VAT where recoverable):

• £200 for London
• £95 elsewhere

In particular circumstances, such as bookings into hotels for conferences, the Chief Executive or officer nominated  by  him/her  will be  granted  reasonable  discretion  to  authorise an officer to exceed the maximum.

A maximum allowance of £30 is available for an overnight stay with friends or relatives whilst on approved duty

The above allowances will be automatically amended to reflect any changes to the Members allowance scheme.

When claims are submitted by staff the following checks should be undertaken prior to authorisation of the claims:

Mileage

1. Journeys claimed should be substantiated.
2. Journeys should be sufficiently detailed e.g. not simply entered as Ammanford.
3. Mileages claimed are reasonable.
4. When mileage from / to home is claimed that it conforms to the Additional Mileage Principle.
5. In instances where multiple claims are received to be authorised that staff are reminded of the Financial Procedure Rules making specific reference to the prompt submission of claims.
6. Fuel VAT receipts are submitted with the mileage claim forms.

Expenses

1. Claims for incidental expenses e.g. bus fares, car parking, bridge tolls etc MUST be supported by receipts & attached to the claim.
2. If employees submit a claim for reimbursement of telephone call, an itemised list of the calls made MUST be attached to the claim.
3. Where subsistence is claimed (outside county only) that times qualify and that the amounts claimed are within the limits of the allowances and based on actual expenditure substantiated by receipts.

If you receive claims for overnight stays / rail fares ( excluding local train journeys ) please remember that staff who are required to attend conferences / courses where an overnight stay is involved MUST make arrangements in advance with Chris A Davies on Ext 4121 to secure the booking of the hotel & payment can be made by utilising the Authority’s Corporate Credit Card.  Staff are eligible to claim the meal allowances as outlined in the Subsistence Policy and will be reimbursed actual receipted expenditure up to the maximum values.

Expense claims submitted through Resource Link / MyView

You must ensure that the claims summary sheets, with all relevant receipts attached, are received from staff prior to the claims being authorised for payment.

As part of the approval process, you should ensure retention of the claims summary sheets.  It is imperative that the VAT receipts are retained appropriately by departments for any future examination by VAT Inspectors.

Prior to authorising claims for mileage and/or expenses, it is the managers responsibility to ensure that any claims received comply with the relevant policies,are accurate and supported by appropriate documentation.

Where policy / procedure has been breached this will be taken up with the responsible manager and Head of Service.