Table of Contents
1.0 INTRODUCTION
This guidance has been developed, in consultation with the Joint Trade Unions to advise employees on the Councils travel and subsistence reimbursement rules, incurred as a result of travel on official business.
The fundamental purpose of the scheme is to reimburse employees for additional expenditure reasonably incurred whilst undertaking official duties as part of their employment with the Council.
All employees should carry out engagements remotely wherever possible, in line with the Council’s objective of Digital by Default. Where travel is unavoidable pool cars should be used where possible in line with the Pool Car Protocol.
Employees are not able to claim payment for home to work commutes.
If you have any queries on the following information or require clarification please do not hesitate to contact either Malcolm Bannatyne on 01586 555256 or Christine Harvey on 01586 555259
1.1 USING A POOL CAR
Employees who are required to travel on Council business should familiarise themselves with the Pool Car Protocol.
Employees are expected to use pool cars rather than their own vehicle whenever possible and when undertaking travel should check the pool car booking system to see if a pool car is available before finalising travel arrangements.
If there has been a change of plans and the pool car is no longer required, the pool car booking system must be updated as soon as possible so the car is available for use by another employee.
Each pool car is fitted with a tracking device for the safety of individual employees using the vehicles and for the security of the vehicle.
The system records the location of the vehicle at a given time.
Although the primary purpose of the device is for security and safety, the device may be used for other purposes as deemed appropriate by the Council which may include matters dealt with under the Council’s Disciplinary Procedures.
For more information about an employee’s suitability to drive a pool car, please refer to the Driver’s Handbook. A copy of the Driver’s Handbook is available on The Hub and a copy will be in each vehicle.
The Council reserves the right to inspect the driving licence of an employee using a pool car.
1.2 USING YOUR OWN CAR OR MOTORCYCLE FOR BUSINESS TRAVEL
It is the employee’s responsibility to ensure that the vehicle used is roadworthy and properly taxed and insured.
The Council reserves the right to inspect the driving licence and/or Motor Insurance Certificate of employees who use their own vehicles on official business.
If an employee uses their vehicle whilst undertaking official duties as part of their employment with the Council they must have ‘business use’ cover from their own insurance company.
The certificate of motor insurance should state the permitted use as “use by the policy holder (and names), where appropriate, in connection with their business”.
Driving licence and motor insurance checks will be carried out on a regular basis by a nominated officer.
1.3 USING A BICYCLE FOR BUSINESS TRAVEL
The use of bicycles for business travel is subject to management discretion for individual journeys.
The bicycle journey must be practical, be under 10 miles and not during adverse weather conditions.
Where authorisation is not given on the use of a bicycle for business travel, the most appropriate alternative mode of transport should be used.
1.4 WORKING FROM HOME
Working from home on a voluntary basis: the administrative centre remains as allocated to the post and will determine what can be claimed by the employee with regards to travel and subsistence expenditure
Working from home on a temporary basis at the direction of the Council: the administrative centre remains as allocated to the post and will determine what can be claimed by the employee with regards to travel and subsistence expenditure.
Working from home on a permanent basis: the administrative centre remains as allocated to the post and will determine what can be claimed by the employee with regards to travel and subsistence expenditure.
2.0 TRAVEL CLAIMS
2.1 HOW TO CLAIM TRAVEL EXPENSES
Travel claims are submitted using iTrent and receipts must be attached.
If you are unable to submit a claim via iTrent due to exceptional circumstances, you should discuss this with your line manager.
Please refer to Appendix 1 for the current mileage rates paid by the Council.
2.2 SUBMISSION OF TRAVEL CLAIMS
As travel claims expenses are incorporated into staff salaries it is imperative that claims are submitted punctually and in line with the normal pay cycle.
Failure to do so may result in delayed payments and can have an adverse impact on budget monitoring. Travel and Subsistence Timetables for all staff groupings are available on the Hub.
Payment for travel and subsistence will be paid through the payroll and not by cheque except in exceptional circumstances and approved by your Head of Service.
Employees claims submitted more than six months after the expenses were incurred will be paid only with the express approval of the Executive Director as per the Council’s Financial & Security Regulations.
2.3 CLAIMING BUSINESS MILEAGE
The definition of business travel is any travel that is not ordinary commuting to and from work. For tax purposes, Her Majesty Revenue and Customs allows the full length of a journey as being for business purposes even if it starts from home.
No employee may claim for travel between home and the office or vice versa except where they are called out at home and start working, for example, giving advice whilst at home and then travel into work, or required to work overtime.
When claiming mileage from the start or finish of a journey from home, the business mileage is generally paid for the shorter of the actual distances travelled i.e. the distance from normal office to place visited on official business.
If the employee is travelling to and from home, the employee should give the total mileage travelled from the start point to the finish point.
Accurate daily checks on mileage should be kept. Employees should note the start and end mileage of each journey on the car milometer.
Employees must provide a VAT fuel receipt which predates the date of the journey. This will allow the Council to claim back the VAT.
Please refer to Appendix 2 for detailed information on how to calculate a business journey.
2.4 HOME CARER TRAVEL CLAIMS
Health and Social Care Partnership Home Carers are not eligible to claim mileage for travel to the first and from their last client as this is classed as their home to work journey. However, if the first and last journey exceeds 5 miles then home carers can claim the excess.
2.5 TRAINING COURSES
Where an employee is required to attend a training course this should be noted separately from the business travel. For further information, please refer to paragraphs 3.3 and 3.4.
2.6 FERRY AND RAIL TICKETS
If employees require ferry or rail tickets for business travel these should be booked in advance, where possible, by the Purchasing Team purchasing@argyll-bute.gov.uk . However, if a purchase order is not used or tickets have not been purchased in advance a receipt must be attached to the claim form.
2.7 CAR HIRE
If car hire is required when employees are away on business, this should be booked at the Hire Desk, information is available of The Hub.
2.8 OTHER TRAVEL RELATED EXPENSES
Other expenses, for example, taxi fares, bus fares, parking fees must be accompanied by a receipt. NB You will not be reimbursed for parking penalty charges.
2.9 SUBSISTENCE EXPENDITIURE
All claims for meals must be accompanied by receipts and be approved by the appropriate manager.
Claims for meals will be paid out for either the actual costs incurred or capped at the amount for meal detailed in the table below whichever is the lower amount.
You may not claim subsistence where meals are provided free of charge as part of hospitality or conference provision.
Meal | Maximum Amount where expense date before 29/09/2025 | Maximum Amount where expense date after 29/09/2025 | Time Period |
Breakfast | £5.00 | £7.00 | Leave house prior to 7.00 am |
Lunch | £6.00 | £8.00 | Out of office between 12.00 pm and 2.00pm |
Dinner | £15.00 | £20.00 | Do not return home until after 7.00 pm |
2.10 BOOKING ACOMMODATION
Bookings for accommodation are made by the Purchasing Team at purchasing@argyll-bute.gov.uk
Accommodation may be booked where there is a requirement to leave home before 7.00am and should be booked as far in advance as possible. This is particularly important during busy periods of the year, when it can be difficult to find appropriate accommodation at short notice.
Accommodation should have en suite facilities,
Any special requirements should be raised when the initial booking request is made.
Employees must accept the accommodation that has been booked for them.
In exceptional circumstances where employees book accommodation themselves this will be for a maximum amount of £50.00 for bed and breakfast and should always be accompanied by an official receipt. This amount may be increased in circumstances where accommodation cannot be booked within the maximum amount with the prior approval of the budget holder.
2.11 STRANDED/EMERGENCY SITUATION REIMBURSEMENT
The purpose is to reimburse an employee who has incurred additional costs not covered by subsistence or overnight expenses as a result of an unexpected disruption to travel or an emergency situation which occurred during the course of their normal duties.
Each claim will be assessed individually and must be approved by the employee’s budget holder
Payment is based on actual costs and payable on submission of receipts.
Payment will be processed outwith the normal expenses timetable for quicker reimbursement
2.12 ADVANCE OF EXPENSES
Any advances in payment of expenses will only be granted in cases of exceptional hardship, and must be authorised by the budget holder.
There is a charge to the department by Creditors of £50 for each employee who needs an advance.
3.0 PAYMENT OF MISCELLANEOUS TRAVEL COSTS
3.1 INTERVIEW EXPENSES
Interview expenses for travel and subsistence are not paid via iTrent. Instead an interview expenses claim form should be completed and once authorised by the Recruiting Manager. Talentlink guidance
3.2 TRAVEL INCURRED ON ATTENDING A MEDICAL EXAMINATION
An employee who is required to attend a medical examination will receive mileage at the public transport rate, which is currently 15p per mile or alternatively can claim for reimbursement of public transport costs.
Subsistence can also be claimed subject to the normal restrictions detailed in section 2.9.
Travel claims are submitted using iTrent and receipts must be attached.
3.3 TRAINING AND INTERNAL COURSES
Employees must always consider attending a training course remotely. If this is not possible, a pool car should be booked. Only if a pool car is not available should the employee use their own vehicle.
Any travel and subsistence costs incurred due to attending a training course can be claimed for at the current mileage rate for Business Use car users or at the leased car user rate for leased car users as appropriate.
Employees who are given financial support from the Council to complete a recognised qualification are eligible to claim travel and subsistence for journeys relating to their training.
Travel claims are submitted using iTrent and receipts must be attached
3.4 TRAINEES AND MODERN APPRENTICES
Trainees and Modern Apprentices may claim for work to college travel and any other travel directly related to training (e.g. tutorial group meetings).
Trainees and Modern Apprentices should use the Council pool car, where possible. When it is not available personal cars may be used with a mileage rate equivalent to the appropriate council rate being paid.
Alternatively payment will be made for Public transport fees incurred. All claims must be accompanied by receipts.
Travel claims are submitted using iTrent and receipts must be attached.
4.0 WORKING FROM DEPOTS OR BETWEEN DIFFERENT LOCATIONS
During the course of their normal duties, some employees may be required to work between different locations (sites) on a regular basis.
Each employee in this situation will be allocated an administrative centre which will determine what can be claimed by the employee with regards to travel and subsistence expenditure.
For journeys undertaken from Administrative Centre, normal business mileage payable.
If an employee is authorised to report to a location (site) direct from home which is en route to Administrative Centre from home and then proceeds at a later time directly to the Administrative Centre, no business mileage is payable as this is the normal home to business commute.
If an employee is authorised to report to a location (site) direct from home which is en route to Administrative Centre from home and then proceeds at a later time to another location, the business mileage payable is from the first location to the second location only.
If a location is visited en route to home and working day terminates at that location (site), then business mileage is payable for journey from Administrative Centre to location visited (as the employee is on duty until finish of the working day)
The table below details what may be claimed by employees in different situations
| Situation | Claiming Business Mileage | Claiming Lunch Expenditure |
|---|---|---|
| Employees seconded or transferred to a location (site) at the direction of the council Admin Centre remains unchanged | Excess mileage payable if distance home to site is greater than distance of home to administrative centre Normal business mileage payable for use of car on official duties whilst on site. | If facilities are available on site (e.g. cooker, kettle, and water) then the employee is not able to claim for lunch expenditure. If no facilities are available then lunch may be claimed for as per the guidance in section 2.9 |
| Employees Appointed to site following internal or external advertising of post Location (site) becomes administrative centre | No excess mileage payable Normal business mileage payable for use of car on official duties whilst on duty. | Lunch may not be claimed for unless an employee is required to work/ attend a meeting outwith his/her normal operational area when the guidance in section 2.9 should be followed. |
| Employees based at depots or offices whose normal duties require them to oversee, control work in an operational area 5 days a week. Administrative centre is depot or base | No excess mileage payable Normal business mileage payable for use of car on official duties. | Lunch may not be claimed for unless an employee is required to work/ attend a meeting outwith his/her normal operational area when the guidance in section 2.9 should be followed |
| Employees who undertake occasional outside duties (E.g. site visits, surveys, attendance at meetings etc.) Admin centre remains unchanged | If travel to location (site) is direct from home, then business mileage is payable for the distance from home to location visited minus distance from home to admin centre. For return journey to admin centre, the business mileage payable is distance from the site, or other location, to administrative centre. | Lunch may be claimed for as per the guidance in section 2.9 |
Preserved Users – All Engine Capacities
- Lump Sum per annum £822 (pro rata dependent on number of hours worked)
- Per mile – first 8,500 miles – 35.1p
- Per mile – after 8,500 miles – 12.6p
Business Use User – All Engine Capacities
- Per mile – up to 10,000 miles – 45p
- Per mile – over 10,000 miles – 25p
Leased Users
- Per mile – cars up to 1199cc – 13p
- Per mile – cars over 1200cc – 13p
Salary Sacrifice Car Users
Employees who have taken up the offer of purchasing cars through the Salary Sacrifice Scheme:
- Per mile – up to 10,000 miles – 45p
- Per mile – over 10,000 mile – 25p
Internal Course Mileage*
- Mileage rate is equivalent to rate received for car mileage – preserved / Business Use / leased / salary sacrifice
Trainee Course Mileage
- Per mile – up to 10,000 miles – 45p
- Per mile – over 10,000 miles – 25p
Motorcycles
- All miles – 24p
Bicycles
- All Miles – 20p
Interview Expenses
- All miles – 15p
Occupational Health Appointments
- All miles – 15p
If you have any queries on the above or require clarification please do not hesitate to contact Creditors on 01586 555216 or travelclaims@argyll-bute,gov.uk
Appendix 2 CALCULATING JOURNEY MILEAGE
Example 1 – Home to Site 1 to Home
Where an employee lives at Tarbert and works normally in Lochgilphead, their normal working daily mileage from home to work will be 28 miles return. If they travel to Campbeltown for a business meeting straight from home at Tarbert and return home at the end of the day, they travel 74 miles return which should be entered on the mileage claim form as mileage travelled.
The claim for mileage will be as follows:
Home to Site = 37 miles
Home to Office = 14 miles
Excess mileage = 23 miles
Return journey (as above)
Excess mileage = 23 miles
The employee has an excess mileage of 23 miles one way, therefore the employee can claim for 46 miles.
- The employee’s first business journey was from home (Strachur) to Inveraray. For that journey, the employee will not be able to claim this mileage. The employee’s normal home to work mileage (45 miles) is greater than the first business journey (20 miles) therefore the employee cannot claim any business mileage for this part of the trip. The result can never be less than zero.
Home to Site 1 = 20 miles
Home to Office = 45 miles
Excess = nil miles
- The employee is then required to travel from Inveraray to Oban for business purposes. The employee may claim for the full journey from Inveraray to Oban (37 miles) as this journey is fully on business and doesn’t start or finish at home.
Site 1 to Site 2 = 37 miles
- The employee returns home from Oban. Oban to Strachur is 58 miles. The employees normal daily mileage is 45 miles one way, therefore this should be deducted from the final journey as the journey finished at home.
Site 2 to Home = 58 miles
Office to Home = 45 miles
Excess = 13 miles
The employee travelled 115 miles, however they can only claim for 50 miles (37+13 = 50)
Example 3 – Home to Site 1 to Home
An employee lives and works in Lochgilphead. They are to attend a course in Edinburgh. They are travelling to and from Edinburgh on the same day.
The employee’s normal daily mileage is 0 miles, therefore the employee can claim the full distance to and from Edinburgh.
Home to Site 1 = 134 miles
Home to Office = 0 miles
Excess = 134 miles
Return journey – as above
Excess = 134 miles
Total mileage to be claimed = 268 miles
Note: where an employee is able to utilise public transport for all or part of the journey, and this is a more efficient/cost effective/convenient method of travel than travelling by car, employees would be expected to use public transport for all or part of the journey. (In this example, the employee may have been able to get a train from Glasgow to Edinburgh for instance for part of the journey)
Home to Dunoon Ferry Terminal = 2 miles
Gourock Ferry Terminal to Site 1 = 74 miles
Home to Office = 63 miles
Excess = 13 miles
Return Journey – as above
Excess = 13 miles
The employee has travelled 152 miles in total. From this they must deduct home to work mileage of 126 miles. They can therefore claim 26 miles in total.
Ferry fare can also be claimed
Please Note: Employees should consider whether travelling by car, ferry or other public transport the more efficient/cost effective and time saving method of travel for each journey.
If you have any queries on the above or require clarification please do not hesitate to contact Creditors on 01586 555216 or email travelclaims@argyll-bute.gov.uk