Date issued: 1 April 2004
Effective date: 1 April 2004
Destroy date: Effective until withdrawn or revised
Travel and Subsistence Guide
Committee/Working Group Clerks
This Finance Guidance Letter (FGL) sets out the LSC’s policy and current expense
rates. This FGL will be appended in the future with revisions to rates and any further
clarification or interpretation of policy.
This FGL replaces previous issues of expenses information. Please withdraw from
circulation FGL 20/2001 and FGL 43/2002. Finance teams and line managers are
requested to ensure that old versions of travel and subsistence guidance are
withdrawn and that the changes are understood and applied.
This Guidance Letter has been developed in conjunction with the Inland Revenue
and relevant National Office functions.
Financial Policy Team
National Office, Coventry
Tel: 024 7649 3935
Page 1 of 21 FGL 58/2004: Travel & Subsistence Guide
There are significant changes in this issue of the travel and subsistence guide that
need to be brought to the attention of all staff. The main issues are:
Authorisation and Responsibility
Amendment to the authorisation process for Senior Management, Chairs
and Council Members is set out in section C.
Different Modes of Travel
The Inland Revenue has approved the mileage rates currently being used
and these are in section D.
A clear definition of business mileage, which has been agreed with Inland
Revenue, is introduced which all employees should now adopt. An
allowance has also been made for some special circumstances when the
mileage may be taxable
Travel sections have been introduced or enhanced: employees without
own transport; driver responsibility; overseas travel; congestion and toll
charges; travel by non-employees;
The LSC has mandatory contracts with Enterprise Car Hire Ltd for the
booking of all hire cars and Lonsdale Travel Ltd for the booking of all travel
(rail, air, overseas)
Subsistence and Incidental Expenses
The daily >12 hour subsistence rate has been reduced to £13.55 as a
result of Inland Revenue requirements
Colleagues who stay with friends are now able to claim a £5 incidental
allowance in addition to the £25 staying with friend’s allowance; however,
the £21 overnight subsistence allowance is not claimable. This change is
required by Inland Revenue in order to continue to offer this as a tax-free
A new section which cross references the travel and subsistence guidance
with the Hospitality Received and Gifts (FGL 52/2002) and Hospitality (FGL
51/2002) guidance is introduced
Mobile Phones – Personal Call Allowance
The LSC has a national contract with Vodafone for all mobile phones. A
new paragraph refers to the reimbursement for all personal calls in excess
of £15 in any three-month billing period
Page 2 of 21 FGL 58/2004: Travel & Subsistence Guide
The LSC has a mandatory national contract with EBR/Bedfare Ltd for the
booking of all accommodation
A revised travel and subsistence claim form is available on the LSC’s
Intranet under Survival Guide, LSC Forms.
Page 3 of 21 FGL 58/2004: Travel & Subsistence Guide
TRAVEL & SUBSISTENCE GUIDE
Page 4 of 21 FGL 58/2004: Travel & Subsistence Guide
A INTRODUCTION 6
B CATEGORIES OF CLAIMANTS 6
• Staff (including those with TUPE rights)
• Council, Committee and Working Group Members
• Third Party Individuals (non-employees)
C AUTHORISATION AND RESPONSIBILITY 7
D DIFFERENT MODES OF TRAVEL 8-14
• Home to Office Travel
• Business Mileage
• Special Circumstances
• Travel by Private Car/Motor Cycle
• Travel by Employee without own Transport
• Travel by Lease Car
• Travel by Pool Car
• Travel by Hire Car
• Driver Responsibility
• Travel by Taxi
• Travel by Rail
• Travel by Air
• Overseas Travel
• Emergency Travel
• Congestion and Toll Charges
• Travel by non-employees
E SUBSISTENCE AND INCIDENTAL EXPENSES 14-16
• Day Subsistence
• Overnight Subsistence/Staying with Friends and
• Hospitality and Hospitality Received and Gifts
F MOBILE PHONES – PERSONAL CALL ALLOWANCE 17
G ADVANCES 17
H ACCOMMODATION 17-18
• Booking Accommodation
• Long-term Stays
I ANNEXES 19-21
• Expense Claim Procedure
• Flow Chart
Page 5 of 21 FGL 58/2004: Travel & Subsistence Guide
TRAVEL, SUBSISTENCE AND INCIDENTAL EXPENSES POLICY
The purpose of this Finance Guidance Letter (FGL) is to provide colleagues
with detailed guidance on the correct procedures to follow when claiming
travel and subsistence from the Learning and Skills Council (the LSC). This
• Categories of Claimants
• Authorisation and Responsibility
• Different Modes of Travel
• Subsistence and Incidental Expenses
• Mobile Phones – Personal Call Allowance
• Annexes covering procedures and proformas
Please note it is the responsibility of claimants and budget holders to ensure
that the most practical and cost-effective method of travel has been used and
to ensure that the policy regarding travel and subsistence claims is adhered
B CATEGORIES OF CLAIMANTS
There are three categories of persons entitled to claim reimbursement of travel
and subsistence costs. These are:
• Staff (including those with TUPE rights) – for expenses incurred when
staff travel away from their normal place of work during the course of
• Council, Committee and Working Group Members – for expenses
incurred whilst travelling to meetings, interviews or other events
• Third party individuals (non-employees) – for expenses incurred as a
direct result of involvement with the LSC such as interview candidates
or non-employees attending meetings.
All claimants should follow the same procedure set out below.
Staff (including those with TUPE rights)
The LSC will reimburse staff for all reasonable expenses necessarily incurred
in the performance of their duties, such as mileage, rail fares and
accommodation. There are special rules regulating specific types of claims
and these are set out below. Consideration should always be given to
using the most practical and cost effective method of travel.
Page 6 of 21 FGL 58/2004: Travel & Subsistence Guide
Please note that where staff are still subject to TUPE protected terms and
conditions they must follow the expenses policy and reimbursements rates
which the TEC, DFES or FEFC used where contractual, in all other instances
the LSC rate will be used. If an individual is claiming TUPE rates, it must
clearly be indicated on the top of the expense form.
Council, Committee and Working Group Members
The basic procedure and travel and subsistence claim form is the same for
employees, Council, committee and working group members. Council,
committee and working group members are entitled to claim the same mileage
rate and subsistence allowances as employees.
Third Party Individuals (non-employees)
A separate claim form is available for use by third party individuals such as
interview candidates or non-employees attending ad hoc or random meetings.
C AUTHORISATION AND RESPONSIBILITY
All staff, Council or working group members must submit expense claims
within one month from the completion of a journey or expenditure incurred to
an approved signatory for authorisation. Where a claimant is an authorised
signatory, the immediate line manager or a more senior person must approve
It is the responsibility of the authorised signatory to validate the claim
and to ensure that the amounts claimed are justifiable, represent value
for money and are coded correctly.
The authorisation process for Senior Management, Chairs and Council
Members is set out below:
Claimant Authorised By
Local Council Members Local Chair
Executive Directors Local Chair
Local Chair Regional Director
National Chairman National Director of Finance
Regional Finance Directors National Director of Finance
Chief Executive National Chairman
National Council Members Chief Executive
National and Regional Directors Chief Executive
where the Regional Director is also the Executive Director of the LLSC concerned, the
Chair’s travel and subsistence claim should be authorised by the National Director of
Page 7 of 21 FGL 58/2004: Travel & Subsistence Guide
D DIFFERENT MODES OF TRAVEL
Home to Office Travel
Colleagues are responsible for the cost of all travel between their home and
normal place of work. Costs relating to such journeys should not be included
in claims for business travel expenses, however such journeys may include an
element of taxable excess travel allowance.
Employees who are entitled to an excess travel allowance will have been
notified by their HR function. Excess travel allowances must only be claimed
on a Taxable Expenses Form.
The calculation of business mileage is based upon a radius of up to and
including five miles (5-mile radius) from the normal place of work.
For the purposes of calculating business mileage the following definitions
Normal Place of Work – The office where the employee is permanently based.
Home – The address where the employee lives in order to attend the normal
place of work. Thus temporary accommodation or weekday accommodation
will be classified as home for this purpose.
Journeys from home to anywhere within a 5-mile radius are regarded as
normal commuting and the normal home to office journey must be deducted to
derive the business mileage. Journeys from within a 5-mile radius to home
are also treated this way.
Journeys to/from home to anywhere outside of this radius are wholly treated
as business journeys.
Journeys within a 5-mile radius that start or finish at the office are business
Journeys starting at the office, other than to home, are business journeys.
Emergency Call Out
Emergency call outs, which require a home to office journey, will be
reimbursed at grossed up expense rates and then paid through the payroll
system. A taxable expense claim is required.
Page 8 of 21 FGL 58/2004: Travel & Subsistence Guide
Evening and Weekend Events
The LSC may require an employee to attend an event outside normal office
hours. Business mileage will normally be payable but in some cases the
Inland Revenue may deem that the journey undertaken is ordinary commuting.
Where a required out of hours journey is deemed to be ordinary commuting it
will be reimbursed at grossed up expense rates and then paid through the
payroll system. A taxable expense claim is required.
Travel by Private Car/Motor Cycle
LSC mileage rates are based upon the current Inland Revenue rates for the
relevant mode of transport (private motor car, motor cycle, pedal cycle),
engine capacity and number of miles travelled within any tax year.
Additional allowances are available for carrying LSC employees as
passengers in private, pre-contract or lease cars.
Mileage claims must be rounded to the nearest whole mile. The mileage
rates, as shown below, are effective from 1 April 2004 and are all tax-free.
Category Higher mileage rate Lower mileage rate for
for travel under travel over 10,000
10,000 miles miles
Cars and Vans any 40p 25p
Passenger 2p for first passenger, 1p for any extra
Category Any mileage
Any engine size. 24p
Category Any mileage
All Pedal Cycles 20p
Public Mileage Rate 23p per mile
Lease Car Rate 11.5p per mile
Travel by Employee without own Transport
Staff travelling with a third party driver who is not an LSC employee may claim
the public mileage rate of 23p per mile provided this is lower than the cost of
using public transport. Employees who choose to do so must ensure that the
vehicle is insured for business use as the liability for any incident will rest with
the third party driver and NOT the LSC.
Where colleagues have mobility problems budget managers should discuss
with the individual the most practical mode of transport for them.
Page 9 of 21 FGL 58/2004: Travel & Subsistence Guide
Travel by Lease Car
Drivers of lease cars are entitled to a fuel only rate of 11.5p for business miles,
which is applicable to cars of all fuel types. Drivers of lease cars can also
claim the passenger supplement as set out in the table above. If the lease car
is off the road and a temporary car is required, the temporary car should be
hired from the LSC’s approved contractor (Enterprise Car Hire Ltd).
Travel by Pool Car
Pool cars are currently held by some local LSCs for shared business use by
drivers travelling to/from the office. Pool cars are diminishing and it is NOT
the intention of the LSC to renew a fleet of pool cars in the future.
Line managers must check the status of a driver’s licence before allowing
them to use a pool car.
No mileage allowances are paid. Any costs incurred by drivers whilst utilising
the vehicle will be reimbursed at cost through the travel and subsistence
system, subject to the provision of receipts.
Under no circumstances should pool cars be used for personal purposes
(taken to an employee’s home address).
Travel by Hire Car
The LSC has a new national contract with Enterprise Car Hire Ltd for the
provision of car hire. ALL car hire should be booked through this route.
For more information, please refer to “Car Hire User Guide – LSC National
Contract Enterprise Rent-a-car 01 October 2003”
Before choosing to utilise a hire car the costs of using public transport (bus,
tube, rail) or private vehicle must be considered. However, it is recognised
that there will be circumstances where the hire of a car is more appropriate,
for example where it is more cost effective than using a private vehicle and
claiming mileage. This point is for local discretion.
Due to the charges made by the car hire company for refuelling, drivers must
refill the car with petrol or diesel upon termination of their journey and before
returning the vehicle. This expenditure may be reclaimed through the usual
expense claim procedure and a VAT receipt should be obtained.
All drivers must note that any parking, road traffic fines, congestion charge
fines or penalties incurred are their personal responsibility and will not be
reimbursed by the LSC.
Privately Owned Vehicles
Page 10 of 21 FGL 58/2004: Travel & Subsistence Guide
Drivers should ensure that their own private motor insurance policy is
comprehensive and that they are insured for business use as the driver is
personally liable for any incident and NOT the LSC. Drivers will be expected
to make a declaration on all travel and subsistence claims stating that the
insurance policy complies with these requirements and also to confirm that
they hold a valid driving licence. Employees not holding the appropriate
insurance should use public transport or a hire car for business trips, subject
to the approval of a line manager.
It is the responsibility of drivers using lease cars to ensure that they are
maintained in accordance with the manufacturers’ instructions and meet all the
requirements of the Road Traffic Act. If a lease car is off the road and a
temporary car is required, the temporary car should be hired from the LSC’s
approved contractor (Enterprise Car Hire Ltd) in the normal way.
Drivers should check that the pool car meets all the requirements of the Road
Traffic Act prior to driving it.
Travel by Taxi
Use of public transport (bus, tube or train) is encouraged and should be used
wherever possible. However, it is recognised that the use of a taxi may in the
following circumstances be the most effective mode of transport:
• where equipment or heavy baggage is being carried
• when no public transport is available, especially when travelling early in the
morning or late at night, when public transport is not running or running
• when a member of staff is pregnant or has a temporary or permanent
• where personal or financial security is an issue
• when it is important to save official time
• when in an unfamiliar area and uncertain about public transport.
Travel by taxi should be kept to a minimum and may NOT be used for long
Claimants should obtain a receipt from the taxi driver to substantiate their
travel and subsistence claim and clearly state the reason for use of a taxi on
Wherever possible the claimant should obtain the prior approval of an
authorised signatory before using a taxi to avoid any potential problems when
Page 11 of 21 FGL 58/2004: Travel & Subsistence Guide
Travel by Rail
The LSC has a mandatory national contract for rail travel with Lonsdale Travel
Ltd. Colleagues are encouraged to pre-plan journeys and to travel at specified
times, where possible, in order to take advantage of special deals.
Colleagues should note that the purchase of open tickets is the most
The LSC’s intranet will be linked to the Lonsdale Internet site where journeys
can be requested on-line. Lonsdale Travel Ltd will seek to offer colleagues
the most cost effective journey.
For information, please refer to “Rail and air user guide – LSC National
contract Lonsdale Travel Ltd 01 October 2003”
For all journeys, colleagues will be expected to travel standard class. Only in
exceptional circumstances and at the discretion of Local, Regional or National
Directors can colleagues travel first class. In such cases budgetary authority
should be obtained in advance.
Travel by Air
The LSC has a mandatory national contract for Air Travel with Lonsdale Travel
Where it is the most cost-effective method of travel, or operational
requirements dictate, colleagues may opt to travel by air. In such
circumstances, colleagues are encouraged to take advantage of special deals.
All UK domestic flights booked should be in economy class. However, it is
recognised that in certain circumstances first/business class may be
necessary where an individual is accompanying a third party. If these
circumstances arise, prior approval should be sought.
For information, please refer to “Rail and air user guide – LSC National
contract Lonsdale Travel Ltd 01 October 2003”
All overseas travel must be approved in advance. The Chief Executive has
delegated authority to Local, Regional and National Directors who will be
responsible for approving all foreign travel (Chief Executive’s Update, issue
number 43, July 2003).
The LSC has a national contract with Lonsdale Travel Ltd for all air travel and
overseas assistance such as travellers’ cheques.
For more information, please refer to “Rail and air user guide – LSC National
contract Lonsdale Travel Ltd 01 October 2003”
Page 12 of 21 FGL 58/2004: Travel & Subsistence Guide
Short-term Overseas Travel
Claimants on short-term overseas visits will be reimbursed based upon actual
expenditure incurred for travel, accommodation and subsistence. Receipts
must be provided.
Long-term Overseas Travel
Inland Revenue approval of subsistence rates will be required in instances
where claimants are posted overseas on a long-term basis. Colleagues
should seek guidance from the Financial Policy Team if such an instance
As the LSC cannot provide any insurance cover for claimants travelling
overseas, the onus is on the traveller to take out the appropriate insurance.
Where colleagues have to travel unexpectedly and the timescale is less than
one day the traveller should meet the necessary costs and claim
reimbursement through the usual expense claim procedure.
Congestion and Toll Charges
The LSC will reimburse drivers for congestion and toll charges incurred
subject to production of receipts, and toll charges where receipts are not
available. For congestion charges, the LSC will only reimburse expenditure
incurred at the daily rate so the onus is on the driver to ensure that payment is
made before the deadline of 10pm when the charge increases.
Travel by non-employees
Non-employees are people who are not employed by the LSC, although they
may be required to attend meetings that relate to the LSC’s business. This
would include private business clients, facilitators and consultants. Expenses
should only be claimed via an official invoice, which may include other fees
and charges. The mileage rate claimable is 23p per mile unless a different
rate is pre-agreed with the LSC under the terms of the contract.
Non-employees attending interviews are allowed to claim mileage at the public
mileage rate of 23p per mile or public transport costs. Accommodation
allowances may only be claimed if they have been pre-approved with the
interviewing panel and the budget holder. Guidance on allowable interview
expenses is given within the Recruitment Policy and is available on the LSC’s
Intranet, Survival Guide, A-Z, Recruitment and Selection.
Page 13 of 21 FGL 58/2004: Travel & Subsistence Guide
Staff seconded to the LSC from external organisations may be reimbursed
using the LSC’s mileage rates set out above unless other rates have been
pre-approved as part of a contract.
Agency staff should claim for any costs incurred through the agency and NOT
through the LSC’s travel and subsistence route.
E SUBSISTENCE AND INCIDENTAL EXPENSES
Subsistence rates are paid to cover additional costs such as meals that may
be incurred whilst working away from the normal place of work. They are only
payable where travel time in excess of 45 minutes (one way) is required or the
work location is more than five miles away from the normal place of work. The
subsistence rates are effective from 1 April 2004.
Subsistence rates do not include the cost of accommodation.
Receipts are not required if claiming fixed subsistence rates but are required
in other circumstances.
The LSC will not reimburse claimants for the cost of alcohol for whatever
There are fixed rates payable for 5, 10 and 12-hour absences from the normal
place of work as set out in the table below.
Day Subsistence Rates
Absent over 5 hours £4.25
Absent over 10 hours £9.30
Absent over 12 hours £13.55
Day subsistence is not claimable for the same 24-hour period that night
subsistence is claimed. It must be emphasised that these allowances are a
proxy for the reimbursement of expenditure incurred. These allowances are
not claimable when no expenditure has been incurred, such as
attendance at meetings, conferences or training courses where meals
This principle of only claiming relative to the incurrence of expenditure is
illustrated by the following examples.
• If you are away for over 10 hours but are given a meal you may only claim
the 5-hour rate of day subsistence.
Page 14 of 21 FGL 58/2004: Travel & Subsistence Guide
• If, during a 24-hour period away on official business your lunch is provided,
but not dinner, you must deduct £4.25 from the normal overnight
subsistence rate of £21.00. The rate you should therefore claim is £16.75,
plus £5 incidental expenses.
• If, during a 24-hour period, your dinner is provided, but not lunch, you must
deduct £14.05 (evening meal element) from the normal overnight
subsistence rate. Your claim is therefore £6.95 plus £5 incidental
It is possible to claim day subsistence after claiming night subsistence. Night
subsistence rates covers a full 24-hour period. There may be instances where
there is a balance of time remaining for which you may claim day subsistence.
Please see the examples set out below which help to illustrate such instances.
You live and work in Coventry but are required to work in London for a week.
Your 24-hour cycles of night subsistence begin at 7.30am on the morning you
leave Coventry. On the Friday you go into the London Office for the morning
then set off for home eventually arriving in Coventry at 7.00 pm. Your night
subsistence allowance will have ceased at 7.30 am but you may claim at the
over 10-hour rate for the remaining 11.5 hours.
You leave home at 7.00 am for a business trip involving an overnight stay.
You arrive back at your office at 2.00 pm the next day. The overnight
allowance ran until 7.00 am on the day of your return so you are also entitled
to the over 5-hour allowance to cover the period prior to your return to the
Overnight Subsistence/Staying with Friends and Relatives/Incidental
This allowance is intended to cover the extra cost involved in spending nights
away from home on official business. The rates are set out in the table below.
Overnight Subsistence, Staying with Friends and Relatives/Incidental Expense
Overnight subsistence allowance £21.00
Staying with friends or relatives £25.00
Incidental expenses £5.00
The overnight subsistence allowance of £21 covers a 24-hour period as
• £4.25 for lunch
• £14.05 for an evening meal
• £2.70 for local travel expenses.
Page 15 of 21 FGL 58/2004: Travel & Subsistence Guide
The overnight allowance of £21 is only claimable by staff choosing to stay in
Where breakfast is not included in the cost of overnight hotel accommodation,
the cost can be reimbursed upon production of receipts. Failure to take the
provided breakfast does not give an entitlement for reimbursement of any
Staying with friends and relatives
Travellers who choose to stay overnight with friends or relatives are entitled to
claim an overnight allowance of £25. Where a person is claiming the staying
with friends or relatives allowance, they are not entitled to also claim the £21
overnight allowance. Details of the name and address of friends/relatives
must be provided when claiming the £25 overnight allowance.
Local travel costs to and from the place of residence are also claimable,
providing that the overall cost of the stay to the LSC does not exceed the cost
of hotel accommodation.
Staff can also claim a fixed rate incidental expenses allowance of £5 in
addition to either the overnight allowance or the staying with friends and
relatives allowance. This allowance is designed to cover small items of
personal expenditure incurred on overnight stays such as telephone calls or
Hospitality and Hospitality Received and Gifts
Employees may claim for hospitality expenses incurred for certain items such
as working lunches. In addition, there are procedures for hospitality received
and gifts. Please refer to “Finance Guidance Letters FGL 51/2002” and
Finance Guidance Letters FGL 52/2002”.
Gratuities are treated by the Inland Revenue as discretionary costs not
necessarily incurred during the course of business. Gratuities will be treated
as a taxable benefit if they are given and then reclaimed and, as such, the
LSC will not reimburse the cost of gratuities. However, service charges
included within the overall cost of a meal are acceptable and will be
reimbursed as part of the usual expense claim.
F MOBILE PHONE – PERSONAL CALL ALLOWANCE
Staff members must reimburse the Council for all personal calls in excess of
£15 in any three-month billing period. The Council has a national contract for
mobile phones with Vodafone. Please refer to “Learning and Skills Council
mobile phone policy and procedure”
Page 16 of 21 FGL 58/2004: Travel & Subsistence Guide
It is not the policy of the LSC to grant advances in respect of travel and
subsistence although loans for season tickets may be obtained.
In exceptional circumstances, including TUPE entitlements, advances in
respect of travel and subsistence expenses may be granted to members of
staff with the approval of the National Director of Finance. (An exceptional
circumstance may be the requirement for junior staff to travel away from home
at short notice).
No advance should be outstanding for longer than one month after completion
of the journey or incurring expenditure for which the advance was made.
Please note that the offer of an advance is conditional upon acceptance of a
potential salary deduction. Any advance outstanding after more than one
month may be deducted from an employee’s salary without prior notification.
The LSC has a mandatory national contract for hotel and conference bookings
with EBR/Bedfare Ltd. For more information, please refer to “Hotel and
conference booking user guide – LSC National Contract EBR/Bedfare Ltd 01
The policy for overnight stays is that the traveller should arrange
accommodation through the designated booking agent (EBR/Bedfare Ltd).
Colleagues may stay in 3 or 4 star accommodation according to local
availability or a bed and breakfast alternative. Travellers are reminded of the
need to demonstrate value for money and reasonableness of expenditure
when selecting accommodation. Colleagues should use the LSC’s preferred
supplier of EBR/Bedfare Ltd for booking all overnight accommodation.
Whilst the pricing policy for hotel bookings is £100 per night outside major
cities and £130 per night inside major cities, colleagues should always seek to
choose less expensive accommodation if possible. Five star hotels may
only be booked as part of an overall conference package where the
invoice is payable to the conference organiser.
Colleagues are reminded that because of the entitlement to fixed allowances,
the cost of evening meals and personal expenditure such as telephone calls or
alcoholic drinks should not be included within the bed and breakfast costs.
The cost of personal expenditure should be identified separately as invoices
with consolidated expenses items will not be allowed. The individual is
responsible for these costs and must seek reimbursement through the fixed
subsistence and incidental allowances.
Page 17 of 21 FGL 58/2004: Travel & Subsistence Guide
Colleagues seconded to or by the LSC on detached duty, whose expenses
are being reimbursed directly by the LSC, are only entitled to a maximum of
30 nights hotel accommodation. After this point the expenses entitlement is
for a weekly accommodation allowance as set out below.
London £160 per week
Elsewhere £155 per week
This allowance covers bed and breakfast accommodation or rental of suitable
accommodation. The accommodation allowance is still paid for periods such
as holidays when the recipient is not in residence but expenditure is still
No other subsistence allowances are claimable.
Page 18 of 21 FGL 58/2004: Travel & Subsistence Guide
EXPENSE CLAIM PROCEDURE
The basic procedure and expense claim form is the same for employees; Council
members and working group members entitled to claim expenses. Individuals not
employed by the LSC should not use the LSC’s travelling and subsistence claim form
although they may be entitled to the same rate of expenses as employees. In these
cases they should submit an invoice for the expenses or a cheque request should be
These procedures, although comprehensive, cannot cover all situations. Further
information, or advice and guidance on interpretation of these procedures, may be
obtained from your local Finance team or the Payments Team at the National Office
of the LSC.
How to Complete the Expense Claim Form
• If this is your first claim please ensure you have completed an Authorisation
and Payment Details form “E-01 Authorisation and Payment Details for
Travelling and Subsistence”.
• Please use “E-02 Travel and Subsistence Claim” when claiming expenses.
• The revised travel and subsistence guide has been designed for electronic
completion and provides details of current mileage and subsistence rates.
• Do not enter taxable expenses such as excess travel on this form as these will
have to be paid through payroll. A separate procedure applies.
• Print your full name and, for employees, your location and department.
Please also add your full telephone number so that you can be contacted in
case of any query relating to your claim. Delete as appropriate employee /
Council member / working group member.
• Some individuals permanently transferred to the LSC may have had expense
rates embodied within their transferred terms and conditions of employment.
This will not happen in every case but where these rates contractually apply
the individual must write ‘TUPE Rates’ at the top of the expense claim.
• Enter the details of the journey undertaken or expenditure incurred. Where
applicable the local finance team will show the VAT amount separately from
the gross expenditure on goods or services (please remember to include VAT
receipts). Always include the start and end time of your journey. This may
affect the level of subsistence that you are claiming.
• Persons claiming mileage should ensure that they include the mileage
previously claimed and paid during the current tax year, including mileage
from previous employments. A reduced mileage rate is payable on mileage
above10,000 miles, as from 6 April in any one tax year.
Page 19 of 21 FGL 58/2004: Travel & Subsistence Guide
• Mileage should be claimed to the nearest mile.
• The amount of any advance should be shown as a separate deduction from
the total cost of the journey leaving a net amount to be claimed.
• If any errors are made in the completion of the form, they should be struck
through with a single line and initialled. Correcting fluid must not be used.
• If the details of the journey for which you are claiming do not fill the page,
please cross through the unused lines with a diagonal line. This prevents
something being added after you have signed the form.
Appropriate original detailed VAT receipts and/or invoices must be attached as
substantiation of expenditure incurred. Where receipts are not available, such as for
tube fares, toll charges, etc, the reason for their non-availability should be given.
Credit card vouchers should not be submitted. A proper VAT receipt should be
obtained at the time of purchase.
The claim form should be passed to an authorised signatory for approval. Out-posted
staff must first obtain a line manager’s signature if the authorised signatory is based
To avoid subsequent changes the authorising signatory should pass the form to the
Finance Team for processing in accordance with the procedure below.
Travel and subsistence claims will be paid in accordance with the Payments Charter
which states: ‘T&S claims that the office receive will be processed and paid within 10
working days of receipt of the claim, provided the claim has been correctly coded and
authorised prior to receipt.’
All payments to employees, Council members and working group members will be
made by BACS direct into the claimant’s designated bank account, details of which
are set out on the completed E-01 Authorisation and Payment Details form. The
onus is on the claimant to ensure that the details on this form are amended and
submitted to the Finance Team if bank account details are changed.
Page 20 of 21 FGL 58/2004: Travel & Subsistence Guide
Flow Chart – Travel, Subsistence and Incidental Expenses
Complete Appropriate Claim
Form (E-02 Travel and
Subsistence Claim Form)
Sign & Date
Approval by Details Form (E-01
Authorised Authorisation and
Signatory Payment Details)
Send Form to
Page 21 of 21 FGL 58/2004: Travel & Subsistence Guide