Reimbursement of expenses
Employees must claim legitimate expenses through our usual reimbursement procedure.
How employees with access to Business World can enter expenses
How employees without access to Business World can enter expenses
Employees must have prior management approval and submit valid receipts. (Refer to Appendix 1 VAT Receipt – Non-VAT Receipt).
Expenses can include:
- bridge tolls
- public transport (bus, tram, tube)
- private taxi use
- fuel for daily rental vehicles
- car park charges
- Employees undertaking any council‑related journeys that require parking on council property—whether a single journey or multiple journeys within the same day—must ensure they have valid parking authorisation for every period the vehicle is parked. Where Pay & Display (P&D) machines are used, a current ticket covering the full parking duration must be purchased and clearly displayed at all times.
Retrospective claims over three months old will not be reimbursed (except under exceptional circumstances like long-term sickness and with approval from Head of Service or above
Travel and subsistence rates
1. Mileage rates (HMRC-approved rates, inclusive of electric vehicles)
| Vehicle type | First 10,000 miles | After 10,000 miles |
|---|---|---|
| Cars and vans | 45p per mile | 25p per mile |
| Motorcycles and mopeds | 24p per mile | 24p per mile |
2. Passenger rate
5p per mile for the carriage of one or more passengers who are council employees.
3. Cycle rate
73p per day (£3.65 per week)
4. Reimbursement for meals and overnight stays
Meal costs, as a general rule, are the responsibility of the employee. However, if an employee expends more than they would usually, then we will reimburse additional expenditure. Employees must have prior line management approval and submit valid receipts.
Claims cannot be made where a suitable meal is provided either by the Council or a third-party providing hospitality.
The Council will not reimburse expenditure for alcoholic drinks.
All overnight accommodation must be authorised in advance by the employee’s line manager and Budget Manager.
Employees must make these arrangements through their service area Business Support Team. The team will book using the most cost-effective method.
Employees must agree expenses in advance with their line manager for:
- any cost of meals where an overnight stay is required
- any further out-of-pocket expenses
5. Training and development
We may reimburse fees and expenses incurred during training and development as per the:
- HMRC List 3 List of approved professional organisations and learned societies (List 3) - GOV.UK
- our learning and development policy
These must have prior approval from the line manager.