Business Expenses

							               NORTH EAST TOURISM ADVISORY BOARD
              BUSINESS EXPENSES POLICY & PROCEDURE


                              BACKGROUND


The North East Tourism Advisory Board is an advisory committee of ONE
NorthEast formed and operating in accordance with terms of reference from
the Board of ONE NorthEast (the ‘Agency’). This policy sets out the
expenses that may be claimed by Members of the North East Tourism
Advisory Board (the ‘Members’ or individually the ‘Member’).


It is the Agency’s policy to reimburse Members for all necessary travel,
accommodation and other expenses, incurred while Members are engaged
upon authorised Agency business. This includes attendance on approved
training courses.


The Agency will set levels of expenditure that are deemed appropriate and
which may only be varied at the discretion of the Agency.

The level of reimbursement allowed will be sufficient to provide a standard
and quality, which will adequately meet the needs of Members from the
viewpoint of comfort, safety and acceptability for the effective conduct of
Agency business.

                                  TRAVEL


BY CAR:-


Private Vehicles:


Members using private vehicles for Agency business can claim mileage rates
of 40pence per mile.


In addition the Agency will pay, where applicable, a Public Transport Rate of
22.5 pence per mile.


The figures are based on Inland Revenue approved rates, which are reviewed
annually, and are subject to annual negotiation with the Trade Unions.



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            North East Tourism Advisory Board Expenses Policy


Motor Cycle Rates:


Members using a private motor cycle for Agency business can claim a rate of
23.8 pence per mile for all business miles. This figure is based on Inland
Revenue approved rates, which are reviewed annually, and as such allows
the Agency to a pay tax-free mileage allowance.

Bicycle Rates:

Members using a bicycle for Agency business can claim a rate of 12 pence
per mile for all business miles. This figure is based on Inland Revenue
approved rates, which are reviewed annually, and as such allows the Agency
to a pay tax-free mileage allowance.


Rules for Claiming Mileage Expenses:


For regular journeys a standard mileage chart is in operation.       A copy is
available on the Agency’s Intranet. Alternatively, please contact the Finance
or Human Resources Team for a copy.

Members can claim travel expenses for mileage incurred traveling from their
permanent place of work to a temporary place of work. A temporary place of
work can be defined as another office location or the premises of a client or
partner. Where a Member travels from their home to a temporary place of
work and onwards to their permanent place of work, mileage can be claimed
under the ‘lesser of’ ruling.


Taxis:


Travel by taxi is expensive but on occasion can be practical and cost
effective. Examples of when a taxi journey might be justified include:


        Where no public transport is available
        Where heavy luggage has to be carried
        When it is important to save time


When claiming taxi fares, by any taxi company other than that approved by
the Agency, receipts must be supplied where possible.



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            North East Tourism Advisory Board Expenses Policy


Car or Motor Cycle Parking


Members can claim for any reaso nable charges incurred for car or motor
cycle parking whilst on official business. Car or motor cycle parking tickets
must be attached to the standard Expenses Claim Form where possible.

BY RAIL:-


Where it is more practical and cost effective for Members to travel by rail, rail
tickets must be purchased through the Agency’s approved travel agent. In
exceptional circumstances, tickets can be purchased directly by the individual
Member. Seat reservations can be claimed and a receipt, where appropriate,
should be attached to the standard Expenses Form.


All Members must travel standard class unless there is a specific need to
work during the journey by train. In such instances Members will be permitted
to travel first class if they receive prior written consent from the Agency.

BY AIR:-


Members may fly by air (Economy only) on Agency business if:-


      It will save other subsistence costs
      It will save time
      The journey is urgent


For Members traveling on long haul flights, they will take one days ‘rest and
recuperation’ between the date of their arrival overseas and the date on which
they commence business on behalf of the Agency. This arrangement
similarly applies on the return journey home (weekends excluded).


Flight tickets must be purchased via the Agency’s approved Travel Agent.
Approval for the purchase of tickets must be given in advance by the Agency.

                                 SUBSISTENCE


Where Members work away from the office on business, the Agency will pay a
subsistence allowance of £4.50 for visits of between 5 and 10 hours duration.
For visits of more than 10 hours duration, the Agency will reimburse the cost


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          North East Tourism Advisory Board Expenses Policy

of actual meals/refreshments taken up to a maximum of £14.00. Receipts
must be attached to the standard claim form so that the Agency can recover
the VAT. Claims cannot be made where refreshments are provided by a host
organisation.


Where Members are required to say overnight in the performance of their
duties (see PIEs below), the Agency will reimburse the actual cost of an
evening meal up to a maximum value of £21.00. If the meal is not taken in
the hotel, a receipt must be attached to the Standard Claim Form for VAT
recovery purposes.


All other expenses that are reasonable and necessary must be agreed in
advance by the Agency, but may be subject to taxation.

                PERSONAL INCIDENTAL EXPENSES (PIEs)


If Members are required to stay overnight on Agency business, a hotel
reservation must be made, in advance, through the Agency’s approved travel
agent. PIEs of £5.00 per night can be claimed. PIEs cover the cost of
telephone calls, newspapers, etc. Agency monies cannot be used to
purchase alcoholic beverages.
Where a Member chooses to stay with a friend or relative instead of a hotel,
an overnight allowance, including personal incidental expenses, of £25.00 per
night can be claimed.

                         ATTENDANCE ALLOWANCE


In order to assist Micro Enterprises (as defined below), which might be
materially affected or disadvantaged as a result of a key member of staff
serving as a Member, an Attendance Allowance is available to address this
affect or disadvantage. A Member who:

(a)   is a sole trader; or


(b)   is a partner or;


(c)   owns more than 50% of the shares,




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                North East Tourism Advisory Board Expenses Policy


In or of a small enterprise, being that Member’s sole or principal source of
income, may claim an Attendance Allowance of £125 per day or £65 for half a
day. Half a day being not less than of 3 hours and a day being not less than
7 hours in attendance as a Member.


To make a claim the Member must provide satisfactory evidence of
attendance or confirmation of attendance by the Chairma n.

For the purpose of this provision, a Micro Enterprise shall be identified in
accordance with the European Unions definition of Micro Enterprises. Micro
Enterprises currently have less than 10 people with a turnover of less than
2 million Euros (approximately £1.33 million) 1 per annum or a balance sheet
valuation of less than €2 million.

                             REIMBURSEMENT OF EXPENSES


Expenses are reimbursed, one month in arrears. Expense forms should be
completed and authorised by the Head of Legal Services and reported to the
Director of Regeneration and Tourism and the Chairman at the end of each
calendar month and forwarded to the Agency’s Finance Team for payment by
no later than the Friday at the end of the first full working week.
Advances for anticipated expenditure may be applied for in the same way and
must be subsequently accounted for.


Receipts, including meals (on all occasions) and taxi fares (where possible)
must support all expenses. Car or motor cycle parking tickets (where
possible) must also be attached to the standard Expense Form. Failure to
provide receipts will result in the claim being rejected.


The Director of Regeneration and Tourism and the Chairman must take up
any grievance regarding a proposed expenditure or reimbursement in the first
instance. If unresolved, the matter should be taken up through the Agency’s
grievance procedure.


If you have any queries regarding reimbursement of expenses, please contact
any member of the Human Resources or Finance Teams.



1
    £1.33 million calculated as at exchange rate on 12th August 2004


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          North East Tourism Advisory Board Expenses Policy

         AGREED LEVELS OF EXPENDITURE/REIMBURSEMENT


Agreed levels of expenditure/reimbursement can only be varied at the
discretion of the Agency.

                            GENERAL QUERIES


If you have any queries in relation to the above Policy/Procedures, please
contact a member of the Human Resources or Finance Teams.




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