Subsistence allowances

Night subsistence—commercial accommodation

When a SHO stays overnight in a hotel or other commercial accommodation, the overnight costs will be reimbursed as follows:

¨ The actual receipted cost of bed and breakfast up to a normal maximum limit of £55; plus

¨ A meal allowance of £20 to cover the cost of main evening meal and one other daytime meal.

 

In exceptional circumstances where the maximum limit is exceeded,

additional assistance may be granted at the discretion of the employer.

 

 

Night subsistence—non-commercial accommodation

Where a SHO stays for short overnight periods with friends and relatives or in caravan accommodation, a flat rate of £25 is payable. This includes allowance for meals. No receipts are required.

 

SHO’s staying in accommodation provided by the employer or host organisation are entitled to an allowance to cover meals which are not provided free of charge up to £20.

 

Where accommodation and meals are provided without charge, an incidental expenses allowance of £4.20 is payable. All payments of this allowance are subject to the deduction of income tax and national insurance through the payroll scheme.

 

Travelling overnight

The cost of a sleeping berth (rail or boat) and meals, excluding alcoholic drinks, will be reimbursed subject to the production of vouchers.

 

Long term overnight stays

After the first 30 nights’ stay in the same location, the entitlement to night subsistence is reduced as follows:

¨ Married employees and employees with responsibilities equivalent to those of married officers—maximum amount payable £35.00

¨ Employees without equivalent responsibilities of married officers and those staying in non-commercial accommodation— maximum amount payable £25.00

 

Meal allowance are not paid after the first 30 nights’ stay.

 

Day meal allowances

A meal allowance is payable when a SHO is absent from home and more than five miles from headquarters, by the shortest practical route, on the business of the employer. The rates are as follows:

 

Lunch allowance— £5.00

More than 5 hours away from base including the lunchtime between 12 noon and 2pm.

 

Evening meal allowance—£15.00

More than 10 hours away form base, returning after 7pm.

 

The above allowances are not paid where meals are provided free at the temporary place of work.

 

A day meal allowance is only paid when a SHO spends more on meal / meals than would have been spent at the SHO’s headquarters. A SHO is required to certify accordingly on each occasion for which a day meal allowance is claimed, but a receipt is not required.

 

SHO’s may qualify for both lunch and evening meal allowance in some circumstances. There will be occasions where, due to the time of departure, it will be necessary to take a meal but the conditions relating to the time absent from the base are not met. This, and any other exceptions to the rules, may be met at the discretion of the employer.

 

Late night duties expenses

A SHO may also receive in addition to a day meal allowance, an evening meal allowance of £3.25. This is paid at the discretion of the employer and is subject to income tax and NI contributions.

 

Receipts

The subsistence rates above are payable in full when SHO’s are away from home on official business. There is no requirement that staff should produce supporting vouchers/ receipts, except in the case of claims for very long absence allowance, overnight bed and breakfast costs, train meal allowances of for abnormally high expenses.

 

Subsistence allowances are payable in addition to travelling and other expenses when SHO’s are required to be away—i.e. study leave, interview expenses, removal expenses.