Travel and Subsistence Policy - People, Digital and Policy - Date: April 2009, Updated EBM/ACE: 14 January 2010, 3 January 2023, February 2025 - Reviewed May 2025 - Review Date: April 2028
Scope and General Principles
1. Carmarthenshire County Council (the Authority) is committed to tackling climate change and acknowledges that as a large employer we have a significant role to play to cut our own carbon footprint including from business travel. In February 2019, we declared a climate emergency and made a commitment to becoming a net zero carbon local authority by 2030.
2. In addition, the Authority is committed to the Welsh Government’s aim to support 30% of the Welsh workforce to work remotely. This would give more people the choice to work in a way that helps their productivity as well as their work-life balance. The benefits of working remotely include:
• a reduction in travel time and expense
• more flexibility and better work - life balance
• increased productivity
• less traffic, especially at peak times
• less air and noise pollution
• the opportunity to redesign our towns and city centres
3. This policy sets out the procedures for claiming travel and other expenses when you incur necessary and pre-approved costs in the course of your employment. Where these differ in any way from National Conditions, the Local Conditions will apply. The policy applies to all employees and workers engaged under a casual agreement. The same principles should apply to locally employed schools’ staff and Governing Bodies are recommended to adopt this policy. This policy will be subject to periodic review and subsequent amendment.
4. The basic principle of this policy is that work-related travel should be considered a last resort. All other forms of communication including virtual meetings via Zoom or Microsoft Teams, telephone, etc should be considered before any travel is undertaken. When travel is required then the cheapest or most effective form of travel will be paid for. Public transport may be the cheapest method of travel but may not always be most effective if, for example, timetables do not fit with meeting times or where the amount of time spent travelling could be considerably reduced if you travel by car. In these circumstances the means of travel should be agreed with your line manager in advance. Where a disability may impact on your travel options, this needs to be considered, and reasonable adjustments discussed with your line manager. Examples of when an “in person” meeting may be appropriate, in line with our Hybrid Working Guidance, include:
• Where there is a statutory requirement for “in person” meetings.
• Where attendees do not have access to or appropriate skills to utilise the necessary technology.
• Where a disability may preclude someone from using technology to communicate.
• To establish and maintain work relationships e.g. new employees who need to meet colleagues to assist with their induction to the Council, to support an employee’s health and wellbeing, to maintain team morale.
• Where training can only be provided from a fixed location or face to face e.g. manual handling training.
• Some employee relations meetings where the trade union and/or employee request to meet at a location to ensure fair representation.
• Some meetings with service users.
• Site inspections required during the course of normal duties.
• Some democratic meetings with elected members.
• Some Occupational Health appointments, e.g. HAVS surveillance.
5. This document must be read in conjunction with section 11 of the Authority’s Financial Procedure Rules covering Travelling and Subsistence expenses, the Road Risk Policy and Meal Allowances (Appendix A). You are reminded that falsification of claims for travelling and/or associated expenses will be regarded as Gross Misconduct and may put your employment at risk.
6. In accordance with para. 12.4 of the Financial Procedure Rules the normal starting and finishing place for official journeys will be the location where you are contractually based (not from home if you are a hybrid worker). Where you start a journey from a location other than your contracted base or end a journey at a location other than your contracted base, the mileage claimed should be limited to the additional mileage incurred because of their official duties. Please see examples at Appendix B.
7. In accordance with para. 12.5 of the Financial Procedure Rules completed claims must be approved by a signatory approved by the Chief Officer electronically via MyView where possible. Claims for reimbursement of all expenses must be supported by relevant VAT receipts. You should not certify their own expenses claims. Late submissions will be authorised at the discretion of the authorised signatory. VAT receipts must be provided to your line manager and retained for all claims in line with financial retention periods. These can be provided electronically where you are working remotely.
8. You should check the reasonableness of the costs of a non-standard journey, meals or an overnight stay, with your line manager in advance and before booking or making arrangements.
9. If the Director or nominated officer of a service does not believe the costs to be reasonable, they have the right to apply an upper limit or to refuse the claim. You should then be given the opportunity to re-submit your claim in line with what has been reasonably agreed.
Role of the Manager
10. Managers are responsible for actively monitoring the travel arrangements of their team to ensure that only essential journeys are undertaken using the most efficient and cost-effective means of travel. The Council is aiming to reduce travel and is encouraging the use of “greener” travel and agile/hybrid working options wherever possible. It reports annually on its carbon emissions from mileage claims. Authorising managers may be asked to confirm how they have satisfied themselves of the reasonableness of their teams’ mileage claims in relation to the Council’s Net Zero Carbon targets.
11. Managers should ensure that team members:
• Have assessed whether the journey is necessary and that the meeting cannot be undertaken via telephone, Microsoft Teams or other online options (See section 4).
• Are utilising the most economic and (where possible) “greenest” forms of transport e.g. electric pool cars, public transport.
• Share transport with their work colleagues when attending the same meeting or event, where appropriate and subject to the latest workplace risk assessments and government guidance.
• Manage their diaries effectively so that meetings can be grouped together on the same day for the same location.
• Work agilely where possible from the location in which the meetings are being held.
• Agree with them in advance when these criteria cannot be met.
• Submit travel claims during the month following the incurring of the expenditure in line with section 11.3 of the Financial Procedure Rules with all information clearly provided. Claims may be rejected if not submitted within this timescale.
• Authorising managers may be asked to confirm how they have satisfied themselves of the reasonableness of late claims.
12. Managers and Supervisors, along with the employee undertaking business related driving, must ensure that you have the correct category of licence for the vehicles being driven and the licence is current and up to date. Service Managers must ensure annual driving licence checks are undertaken and you must cooperate with these checks.
Use of Corporate Credit Card
13. There may be occasions when use of the Authority’s corporate credit card is appropriate – please refer to para 8.17 of the Financial Procedure Rules.
Travel Allowances
General
14. If using a vehicle is the most efficient and cost-effective mode of travel you are encouraged to use online route planners, such as, Google Maps or AA Route Planner in advance to decide the most appropriate route for a particular journey. If you choose to use your own route instead you will only be paid the cost of the shortest route via a route planner.
15. If the Director or nominated senior officer agrees prior to a journey being made, that an alternative mode of transport, e.g. train or bus, is inappropriate because of meeting start time, unsuitable timetable or connections of public transport services, you will be authorised to travel using the most efficient and cost-effective means of travel, for example, hire car, pool car.
16. Where more than one employee is travelling to the same meeting, conference, etc and travel by private vehicle has been authorised, arrangements should be made to car share, where possible and subject to workplace risk assessments and the latest government guidance.
17. It is recognised that there may be an emergency or regular travelling using pre-determined routes when using a recommended route planner may not always be practical or appropriate, for example, Domiciliary Care with set client routes. The service manager must ensure that the most effective travel arrangements are in place by seeking advice from the Transport team.
Rail Travel
18. Travel by rail with a pre-booked ticket should be used wherever possible as this will usually provide the most economical ticket or purchased on the day of travel where pre-booking is not possible. Pre-bookings can be paid for via the corporate credit card or paid by the employee and re-claimed. Rail warrants should only be used in exceptional circumstances.
19. Receipts must be obtained in the event any additional bus or taxi journeys are required.
20. Officers who accompany elected members on official business should, wherever possible, make their travel arrangements via Democratic Services in order to maximise financial savings.
Use of pool cars and hire cars
21. You should seek to use the most effective means of transport including the Council’s pool cars and hire cars. Your departmental Business Support Unit may be able to assist you with booking arrangements if this is identified as the most efficient and economical mode of transport.
22. You will be required to undertake a driving familiarisation session prior to using the Council’s pool cars. This is for insurance purposes.
23. It is your responsibility to undertake pre-journey checks and to familiarise yourself with a hire car.
24. You are responsible for ensuring you hold a valid driving licence before undertaking any business-related travel in a fleet, hire or pool car. If you have a licence disqualification, you must notify your Supervisor/Manager immediately, who in turn must notify the Fleet Manager in line with the Authority’s Fleet Road Risk Policy.
25. Using any vehicle without a valid driving licence may render your insurance invalid (own vehicle) and may result in disciplinary action.
Use of personal vehicle for business use
26. Your own vehicle should only be used where no other transport is available, for example, trains, pool car, hire car or where it would be an ineffective use of time to use public transport and where it is the cheapest form of transport.
27. Travel claims using your own transport must be for the shortest available route to the destination and in line with the Financial Procedure Rules.
28. Your own transport should be used where, in discussion with your line manager, this is determined to be the most efficient and cost-effective mode of transport.
29. The Council reimburses private vehicle business mileage rates at HMRC rates (this includes electric vehicles in line with HMRC guidance):
Current rates per business mile (subject to changes made by the HMRC)
| Type of vehicle | First 10,000 miles | Above 10,000 |
|
Cars and vans |
45p | 25p |
| Motorcycles | 24p |
24p
|
30. Ferries, parking fees and tolls will be reimbursed on production of receipts.
31. You must ensure that your vehicle insurance includes “business” travel.
32. You are responsible for ensuring you hold a valid driving licence before undertaking any business-related travel in your own vehicle. If you have a licence disqualification, you must notify their Supervisor/Manager immediately, who in turn must notify the Fleet Manager in line with the Authority’s Fleet Road Risk Policy.
Overnight Accommodation and Subsistence Allowances – out of county
33. You are eligible to claim reasonable expenses, subject to the expenses rate set out in Appendix B, supported by receipts.
34. Wherever possible, booking of accommodation should be made through your Business Support Unit or directly via Corporate Services using the Corporate Credit Card procedures but, if attending official business with elected members; accommodation should normally be arranged via Democratic Services.
35. If accommodation includes meals, no additional meal allowance will be paid.
36. If accommodation does not include meals, then any costs incurred for meals will be paid on production of receipts and subject to the current expenses allowance rate detailed in Appendix B. Flexibility may be exercised in exceptional cases, which have been approved by the relevant Service Director.
Excess Travel
37. You will be eligible to make a claim for excess travel costs when you have incurred additional expenditure because your contracted base has been changed by the Authority and additional commuting mileage costs are incurred. This does not apply if you request a change to your base or apply for a job at a different base.
38. You are eligible for excess travel costs from the date of relocation for a maximum period of twelve months or at an earlier date when additional costs are no longer incurred or are reduced e.g. if you move closer to your new base. Should a house move mean that further mileage will be incurred then the Authority will not reimburse additional travel costs.
39. Only additional actual expenditure will be reimbursed i.e. the journey must be undertaken by you. This will be the difference in the cost of travelling from your home to the old work location and the cost of travelling from your home to the new work location. This is mileage incurred over and above previous travel to work mileage or additional costs incurred if travelling via public transport.
40. In order to qualify to receive excess travel costs you must be required to travel in excess of an additional 5 miles each way (10 miles per day) to a new work location which is further from your home. Casual workers are not able to claim excess travel costs.
41. If you travel to work by car, you will be paid the additional mileage over the shortest route to and from the new work location after the first additional 10 miles per day has been deducted. For example, if you are travelling an additional 25 miles per day (round trip) you can claim additional mileage of 15 miles per day as there is no reimbursement for the first 10 miles. If you choose a route which is longer for the purposes of convenience, then the additional mileage costs incurred as a result of this choice will not be reimbursed.
42. Reimbursement will only be made for actual excess travel costs incurred because of additional travel requirements to and from the new work location. Should two or more employees (who find themselves subject to these arrangements) decide to travel together on any given day then reimbursement will only be made to one employee subject to workplace risk assessment and current government guidance.
43. The additional time spent travelling will not be paid by the Authority.
44. If you work on a peripatetic basis with no contractual base, you are not eligible to claim excess travel costs under this policy.
45. Excess Mileage claims will be paid at the current HMRC rate which applies to all other travelling claims as set out in para. 28.
46. Excess mileage cannot be claimed during any absence from work.
47. You must inform your line manager of any change of circumstances which may impact on their eligibility to claim excess mileage. Any overpayments will be reclaimed in the next available payroll.
48. Line managers are responsible for checking and authorising claims. Advice can be sought from the Employee Services Team if required.
49. If you are temporarily relocated to a new base for a period of one month or less, you are entitled to claim official travel expenses from your substantive base. If you are temporarily relocated for a period of more than one month then Excess Travel payments will apply.
50. Claims are to be made on a monthly / four weekly basis and, if available, via the on-line self-service facility. Should this facility be unavailable then claims should be submitted using the Excess Travel claim form. In accordance with the Authority’s Financial Procedure Rules, claims will only be processed if they are made during the month following the incurring of the expenditure.
Equalities
51. All employees are required to adopt a positive, open and fair approach and ensure the Authority’s Equality and Diversity Policy is adhered to and applied consistently to all irrespective of race, colour, nationality, ethnic or national origins, disability, religion and belief or non-belief, age, sex, gender reassignment, gender identity and gender expression, sexual orientation, pregnancy or maternity, marital or civil partnership status.
52. In addition, the Welsh Language Standards ask us to ‘ensure that the Welsh language is treated no less favourably than the English language’ and this principle should be adopted in the application of this Guidance.
53. If you have any equality and diversity concerns in relation to the application of this policy and procedure, please contact a member of the HR Team who will, if necessary, ensure the policy/procedure is reviewed accordingly.
If you require this publication in an alternative format, please contact CHR@carmarthenshire.gov.uk
Driver Declaration - Business Mileage
If you don’t hold a driving licence or if you do but you do not drive in any capacity for work, then please disregard this section.
If during your employment you undertake business related mileage using your personal vehicle you are responsible as the driver and legal owner of your vehicle to ensure that all legal requirements in respect of your vehicle are met. This is regardless of whether you claim business related expenses or not, e.g. in the scenario where the deduction of home to base mileage leaves no further mileage to be claimed.
If you undertake business related travel and make a mileage claim via MyView on Resourcelink you will be asked to read and sign the following declaration:
I certify that:
a) Mileages claimed have been necessarily incurred solely in connection with County Council business.
b) Where subsistence expenses are claimed, additional expenditure has been incurred above normal outlay and represents actual expenditure.
c) The vehicle used in respect of this claim meets all legal requirements in respect of roadworthiness.
d) The vehicle is covered by the appropriate level of insurance which permits business use. The vehicle has a valid MoT certificate. The vehicle has valid road fund licence.
e) I have a valid driving licence that legally permits me to drive the vehicle in respect of this claim.
f) I understand that by falsifying any information provided in respect of the claim, it may subject me to the Council's disciplinary procedures.
g) VAT receipt should be ticked to confirm that receipt is available for the fuel purchased to cover the travel period.
Guidance for managers
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.
APPENDIX A
MEAL ALLOWANCES
Out of County only
As from 1st April 2010 a daily allowance of up to £28 per day will be reimbursed on the following basis:
Where an overnight stay is not involved subsistence allowance is payable as follows:
• Breakfast – more than 4 hours before 11.00am £4.00
(when not included as part of an overnight stay)
• Lunch – more than 4 hours including 12 noon to 2.00pm £8.00
• Tea – more than 4 hours including 3.00pm to 6.00pm £3.00
• Dinner – more than 4 hours ending after 7.00pm £13.00
Where an overnight stay is involved and includes breakfast as part of the overnight accommodation a day subsistence rate of £24 will be made available.
Claims will be made based on actual expenditure supported by receipts. The maximum allowance in each case will be paid only if actual expenditure equals or exceeds it. (See paragraph 6. under Scope and General Principles).
An overnight stay is set at a maximum of £200 for London and £95 elsewhere, with effect from 1st April 2022. (The above sums will be exclusive of VAT where recoverable), and that in certain circumstances, such as booking into hotels for conferences, the Chief Executive or an officer nominated by them, be granted reasonable discretion to authorise an officer to exceed the maximum. (See paragraph 13. under Use of Corporate Credit Card).
A maximum allowance of £30 is available for an overnight stay with friends or relatives whilst on approved duty, with effect from 1st April 2022.
The above allowances will be automatically amended to reflect any changes to the Member allowance scheme.
APPENDIX B
All Examples are calculated using Home to Base as a journey of 10 miles.
Example 1 - Officer Attends an Appointment Travelling from Home then subsequently Travels to Base:
Actual Mileage: 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 Travels to Home:
Actual Mileage: 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:
Actual Mileage: Home to Appointment 20 miles
Appointment to Home 20 miles
Basis of Claim: Total Mileage - Home to Base and Return = Additional Mileage 31
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.