Employment Manual RELOCATION EXPENSES AND DISTURBANCE ALLOWANCES

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1 Employment Manual RELOCATION EXPENSES AND DISTURBANCE ALLOWANCES This document applies to all employees with the exception of Teaching Staff

2 RELOCATION AND DISTURBANCE ALLOWANCE CONTENTS TABLE RELOCATION AND DISTURBANCE ALLOWANCE... 2 CONTENTS TABLE... 2 INTRODUCTION... 2 RESPONSIBILITIES... 3 DIRECTORS AND ASSISTANT DIRECTORS... 3 ASSISTANT DIRECTOR - PEOPLE AND MODERNISATION... 3 PRINCIPLES... 3 Buying and Selling... 3 Buying Only or Selling Only... 4 Rented Accommodation... 4 Late Purchase of Property... 4 WHAT EMPLOYEES CAN CLAIM... 4 Investigatory Visits... 5 Removal Costs... 5 Storage Costs... 5 Legal Fees... 5 Sales Costs... 5 Survey Fees... 5 Lodging Costs... 5 Interim Travel... 6 General Disturbance... 6 BRIDGING LOANS... 6 STANDARD BRIDGING LOANS... 6 INTEREST FEE BRIDGING LOANS... 7 REVIEW OF INTEREST FREE BRIDGING LOANS... 8 EMPLOYEES RECRUITED FROM OVERSEAS... 9 What you can claim... 9 Travelling From the Country of Origin to Take Up Employment Provision of Accommodation, Essential Furniture, Fixtures and Fittings and Other Expenditure Financial Matters Outside of the Scope of the Relocation Scheme PAYMENT OF ALLOWANCES HOW TO APPLY RECLAIMING RELOCATION EXPENSES FURTHER INFORMATION INTRODUCTION The aims of the scheme are to encourage applicants to apply for particular posts to assist newly appointed employees to move close to their new work base quickly to contribute towards additional travel costs and/or costs of moving home where a change or disturbance of work base for an employee is required.

3 RESPONSIBILITIES DIRECTORS AND ASSISTANT DIRECTORS Management of the scheme within their Directorates. Applying the scheme to employees in their Directorates. Ensuring that payments are made to employees within scope. Variation to the scheme within delegated responsibilities. ASSISTANT DIRECTOR - PEOPLE AND MODERNISATION Reviewing and updating of the policy. PRINCIPLES Relocation expenses will only be paid: as a recruitment incentive, i.e. if they have been included in the job advertisement and further details to enable employees taking up an appointment with the County Council to move into a suitable residential area for the new appointment as quickly as possible recompense for additional travelling costs or to assist employees to move closer to their new work base as quickly as possible due to a disturbance/change in work base. The job advertisement and further details will state if relocation expenses are offered. Details of the relocation expenses scheme, if applied, must be sent out as part of the further particulars for the vacancy. The employee's contract of employment must include references to the Relocation Expenses Scheme and its conditions. The maximum figure that can be claimed must be included in the written statement and cannot be revised. This figure excludes VAT, which may also be reclaimed in certain circumstances (see "WHAT YOU CAN CLAIM", below). In cases of disturbance of work base, the employee s Director must agree that the scheme applies and agree whether or not a move of home is necessary. Normally this will be to within a 10 mile radius of the new work base. Anything beyond this will need to be agreed by the relevant Director. Consideration will be given to individual circumstances. For example, disabled employees may, depending on the nature of their impairment, find it more difficult to obtain suitable accommodation within the timescales and distance allowed. Should this be the case the relevant Director may use their discretion to determine whether payment will be made. The amount an employee may claim will vary according to their personal circumstances, as follows: Buying and Selling Entitled to claim for reimbursement of actual expenditure up to the full amount of the allowance stated in the contract of employment.

4 (NB: See also paragraph below on Late Purchase of Property ) Buying Only or Selling Only Entitled to claim reimbursement of actual expenditure up to 65 % of the allowance. (NB: See also paragraph below on Late Purchase of Property ) Rented Accommodation Entitled to claim the actual expenditure based on a percentage of the allowance as follows: Move from rented unfurnished to rented unfurnished 30% Move from rented unfurnished to rented furnished 30% *Move from rented furnished to rented unfurnished 20% *Move from rented furnished to rented furnished 20% *This figure will also apply if you are moving from the family home into rented accommodation. Late Purchase of Property If the employee decides to buy a property subsequent to their appointment, they may qualify for reimbursement of the relevant costs provided that they have made a firm commitment to buy within six months of their date of appointment. This is nine months in the case of new employees who are required to complete a six month probationary period. This means that they may make a temporary move into rented accommodation, and then claim towards the cost of moving into a purchased property at a later date. In these circumstances the full entitlement less any previous claims will apply. WHAT EMPLOYEES CAN CLAIM There are two schemes managers may select from: Basic Scheme and Enhanced Scheme. The Basic scheme provides an allowance for relocation equal to15% of the employees starting salary. The Enhanced scheme provides an allowance for relocation equal to between 16% and 25% of the employees starting salary. The basic scheme will apply to posts where managers wish to offer relocation as a recruitment incentive. The Enhanced scheme may be applied to improve the attractiveness of the relocation package or for overseas recruitment, posts that are hard to recruit to or where these is a particular skill shortage. When the maximum figure for the employee s circumstances has been calculated as above they may decide how to use it, within the headings listed below. This is subject to: expenditure actually being incurred provision of valid original receipts. If you wish to reclaim the VAT element the VAT number and rate of VAT must be shown on the receipt

5 the claim being restricted to any or all of the items set out in the paragraphs below. When you accept relocation to move home because of your job with LCC, any reimbursements are treated as part of your earnings for tax and NIC s purposes. However there is an HRMC limit, 8,000 at September 2008, of any help you get which is exempt from tax and NIC s as long as certain conditions are met. You qualify for the exemption if: You have to move home to: - Take up a new job with LCC - Continue your employment with LCC but at a new location and Your existing home is not within reasonable daily travelling distance of your new workplace The new home you move to is within reasonable daily travelling distance of your new workplace LCC agrees to reimburse your relocation expenses. Investigatory Visits The employee and their spouse, civil partner and/or direct dependents may claim travelling and meal allowances for up to four visits to the area to select accommodation and, where necessary, schools. Details of travel rates are given in the paragraph on "Interim Travel". Removal Costs These are to cover removal of furniture and personal effects from the old property to the new, or into and out of storage. Storage Costs This covers the cost of storage of furniture, etc, if completion dates cannot be synchronised. Legal Fees These include conveyance costs, solicitors, disbursements, stamp duty, land registry fees, etc. Sales Costs This covers estate agents' fees or, where no agent is used, advertising costs. Survey Fees For mortgage surveys, full surveys and any specialist survey. Lodging Costs Entitled to claim the cost of interim lodging in the new residential area if the employee has to maintain two homes. A return journey home at weekends at the rates set out below may also be claimed.

6 Interim Travel If you are entitled to make a claim under the relocation expenses scheme and wish to claim interim travel instead of lodging allowance, you may do so if the journey enables you to get to work reasonably and to work effectively. Normally anything beyond a travelling distance of 45 miles from home to new work base would be considered to be unreasonable. However, your Director may agree to a longer journey following consideration of your circumstances. You may claim travel as follows: if you travel by car, the higher essential user 'A' rate (less lump sum) will apply (NB: If you use a contract hire car you must also use the above rate. This mileage will be counted as 'private mileage' for the purposes of the annual charge), or if you use public transport, the actual cost will be reimbursed (NB: Daily travel costs will be reimbursed for a period of thirteen weeks only). General Disturbance The purpose of this allowance is to offset loss. Provided no gain will result which would render the payments liable to taxation, claims will be considered for items including: relaying or fitting of carpets alteration or replacement of curtains, rails/tracks and fittings disconnection and connection of gas and electrical appliances Costs incurred by replacing items sold with, or forming part of the value of the old property (e.g. carpets, sheds or greenhouses, fitted furniture, double glazing) cannot be reimbursed. BRIDGING LOANS STANDARD BRIDGING LOANS Short-term bridging finance may be available for employees who have exchanged contracts on both properties but who are unable to synchronise the completion of legal contracts and their move of home and thereby carry two mortgages (loans). Bridging loans are arranged through the Director of Resources and the Head of Legal Services once the Director has approved the entitlement. The Director of Resources determines the amount of the loan and the interest rate to be charged. The Director must make arrangements for the formal written offer to be sent to the applicant by the Head of Legal Services. Where the Relocation Scheme applies to a new appointment, a bridging loan will normally be available if you are required to move home to take up the appointment. The loan must be approved by your Director, and is subject to the conditions set out below: The loan is subject to a valuation of the property to be sold. The amount of the loan must not exceed the lesser of either the amount needed to complete the purchase or the value of the property to be sold.

7 The rate of interest will be the standard National rate reflecting the rates charged by the building societies, or the local average rate, whichever is the higher. The employee must keep the property to be sold fully insured. The County Council reserves the right to require sight of the relevant documents. An account for the valuation and legal fees will be enclosed with any offer of finance. The Valuation fee is payable whether or not the loan is taken up. The loan is to subject to review quarterly. The County Council reserves the right to vary or call in the loan at any time and in any event repayment must be made immediately on the sale of the property. The employee must take all reasonable action to complete the sale of the vacated property as quickly as possible. The employee is required to move into the new property as quickly as possible after the loan is made. Normally this move is expected to take place within one month. The County Council may have the existing property inspected at all reasonable times by any person with written authority from the Property Division. The employee will be asked to sign an agreement in respect of the loan. By law it is necessary for the spouse, civil partner or other person(s) who have an interest in the property to sign the agreement to the loan. INTEREST FEE BRIDGING LOANS Where the Relocation Expenses Scheme applies to a post, the County Council may provide an interest free bridging loan to assist the employee to secure a reasonable property close to their new workbase, pending the sale of their existing home. Criteria Where each of the following criteria is satisfied, interest free bridging finance may be applied: on approval by the Director of Resources in consultation with the Resources portfolio holder after the employee has been in post for at least 6 months (NB. The possibility of this additional assistance could be introduced from the outset as an additional recruitment incentive. If this is done, it must be made clear that any offer of finance is subject to formal approval within the terms of the scheme, after the employee has been in post for at least six months) by reference to the needs of the service where the Director is satisfied that the employee has taken, and continues to take, all of the action necessary to effect a permanent move as soon as possible (including marketing the house to be sold at the price agreed from time to time) subject to all authorised employee expenditure being met by individual Directorate budgets subject to procedures being followed to ensure that the motivation is still to get the employee into the new area as quickly as possible, and to minimise the open ended nature of any commitment. It is essential to make it clear to employees that they must not take any action e.g. get property valuations, without authorisation. The amount of relocation allowances payable free of tax is limited by statute. Employees should note that the Inland Revenue will assume a notional interest charge on the loan. This is added to relocation allowances claimed in order to calculate any liability for tax.

8 The County Council will meet the cost of legal and valuation fees related to the provision of the loan. The County Council will provide an interest free bridging loan, within the above criteria and with the formal Agreement for the loan, which the employee will be asked to sign. By law it is necessary for the spouse, civil partner or any other person(s) who have an interest in the property to sign the agreement to the loan. Bridging loan finance is only available where the employee is selling the residence he/she is moving from and is limited to the lesser of the market value of the employees interest in the old house and the amount required to purchase the new house. The new mortgage loan must be used either to purchase the new home or to redeem the mortgage on the old home. You will be given a price at which your existing property must be marketed, and the loan will be subject to you agreeing to put the property on the market at that price. The basis for the price will be a valuation intended to ensure the effective sale of the house within an agreed period of time. This period will be determined following discussion between you and your Director. The valuation will be based on advice the County Council will take from a chartered surveyor. No assurance is given that the old property is worth the valuation or the amount of the loan. The Council will not make good any shortfalls which may occur. Normally you will be expected to move into the "new" property within one month of the loan being made. The loan must be repaid immediately on the completion of the sale of your existing property. In addition, it must be repaid if you: resign from the post to which relocation expenses were applied are dismissed for improper conduct move outside the residential area agreed by your Director whilst still in the post to which relocation expenses were applied. You will be required to repay the interest on the loan if the circumstances described above apply within two years of repayment of the loan. If you wish to know the rate of interest, please ask your Manager. Normally payment of expenses within the relocation scheme is subject to your agreement to repay these expenses if the circumstances described above apply within two years of taking up your post. However, if you are given an interest free bridging loan, this period is extended to two years after the formal offer of the loan is accepted. The Director of Resources determines the amount of the loan. The interest rate will be as determined by the Director of Resources, and as notified to Directors periodically. REVIEW OF INTEREST FREE BRIDGING LOANS Directors of the employing Directorate are responsible for ensuring regular review of interest free loans, within the provisions of the bridging loan scheme and the loan agreement, and by discussion with the employee.

9 The relevant Director will review the loan quarterly and discuss it with the employee. This will be particularly in relation to the agreed marketing price of the existing property and the marketing of the property. At that time the employee may be required, on the basis of professional advice, to change the method of marketing of the property and to adjust the marketing price if your Director considers this to be necessary. If an employee is unhappy with the decisions made about the marketing of their property, they will have a right of appeal within the terms of the relocation expenses scheme, initially to their Director. It is also necessary to ensure that the employee continues to meet the requirements of the scheme, including taking the necessary action to effect a permanent move quickly. EMPLOYEES RECRUITED FROM OVERSEAS In acknowledgement of the differing and complex needs of new employees from overseas the scheme reflects the requirements of overseas workers moving to the UK and setting up home in another country. The scheme is flexible and offers practical assistance where the employee can demonstrate they have no resources of their own to locate to the UK. Employees participating in this scheme must be giving up their main residence where they have previously lived, the new rented, or bought, accommodation in the UK must become their main residence: this is a requirement for receiving a tax free relocation allowance. The Director will agree and approve an employee s application for relocation expenses and all claims are payable within the criteria set out in the main scheme. Employees must move into an area that is within a 10-mile radius of the designated work base. The Enhanced Allowance provision of the standard scheme will apply i.e. from 16% to a maximum of 25% of any point on the grade of the post. Amounts claimed under the scheme shall become payable through the salary system upon production of an invoice or receipt whichever is deemed by the Director to be appropriate. Costs will be met from Directorates budgets. The employee s contract of employment will state the percentage of salary offered. What you can claim Employees recruited from overseas can claim their expenses from their maximum allowance regardless of whether they are buying and selling a property. The employee must commit his/her long-term [at least 2 years] future to the Council.

10 Travelling From the Country of Origin to Take Up Employment A maximum 500 of the relocation package may be used by the employee to travel on a one-way airplane ticket from the country of origin to commence employment. Should the employee wish to fund their spouse, civil partner and/or direct dependants travel this will be deducted from the total relocation allowance payable. Provision of Accommodation, Essential Furniture, Fixtures and Fittings and Other Expenditure The County Council will undertake to provide temporary bed and breakfast accommodation for the employee and spouse, civil partner and/or direct dependents for a maximum of 28 days. The bed and breakfast accommodation will be invoiced directly to the County Council in the first instance and will be reimbursed through the individual s relocation allowance. Overseas workers should therefore expect to rent accommodation and give serious consideration to a house share, possibly with other new employees, in the first instance. Where accommodation is rented a bed and breakfast/rent allowance may be claimed for up to a maximum of 315 per week for an initial period of four weeks (maximum 1260) payable upon production of receipts. The balance of the relocation package may be used for the purchase of essential items for which approval should be obtained in advance. In certain instances three quotations may be asked for. Basic living items such as cooker, fridge, bedroom and other furniture, carpets, curtains, installation of a land line (but not payment for a mobile phone), washing machine and necessary kitchen items can be claimed via the scheme but are subject to tax and, therefore, employees must declare these purchases via the P11D annual tax form. It is not intended to cover luxury electrical items such as TV, CD player etc. Due to the complexity of relocation needs, there may be circumstances that are not specifically covered by this scheme. Should this be the case the Director may use their discretion on whether payment will be met by the organisation. Financial Matters Outside of the Scope of the Relocation Scheme It is recognised that new employees from overseas will face particular difficulties at the commencement of their employment with the Council. In particular an employee will require subsistence money until the first month s salary is received. In this respect the County Council will, if necessary and appropriate, advance the sum of 1000 in lieu of future salary in the form of an advance of salary. Such advance will be agreed in writing and shall be deducted directly from the employee s salary over a 6-month period. Any outstanding balance being retrieved from final salary should the employee leave before the advance is repaid in full. PAYMENT OF ALLOWANCES Before expenses can be claimed employees are required to sign their acceptance of the terms of the scheme. Payment is subject to agreement of the employee to: repay any relocation expenses paid to the employee if within 2 years they: - resign from the post to which relocation expenses were applied - are dismissed for improper conduct - move outside the residential area agreed by your Director whilst still in the post for which relocation expenses were paid

11 positively commit to relocation certify that expenses have actually been incurred and that no claim has been made from another source. The employee must submit all claims for expenses within twelve months of taking up appointment. However, if there are any difficulties in relation to this (e.g. because of abnormal delays in selling a home) they may ask their Director to consider an extension to this period. This should be done no later than the tenth month after taking up appointment. The amount of relocation allowances payable free of tax is limited by statute. Any amount over this is subject to both Income Tax and National Insurance contributions. The total relocation allowance is the amount which has been approved and includes any beneficial bridging loan finance. HOW TO APPLY Forms for reimbursement of relocation expenses are available from the SAP system: General Claim Form LCC_HR_038 Bridging Loan Application Form LCC_HR_039 In some circumstances, arrangements can be made to have some of your costs paid direct (i.e. invoices for larger amounts). An employee should check with their line manager if they would like this to be done. If direct payment is to be arranged a separate form for each payee will need to be completed: indicating clearly that direct payment is required with original invoices attached. RECLAIMING RELOCATION EXPENSES If an employee fails to comply with the terms of the relocation scheme, expenses must be reclaimed. Employees will normally be required to repay any relocation payments they have received if within two years they: resign from the post to which relocation expenses applied are dismissed for improper conduct move outside the residential area agreed by the Director whilst still in the post for which relocation expenses were paid. The amount of the payment will be reduced proportionately by reference to each month of service completed (e.g. by 1/24 for each completed month where the employee is required to complete 2 years of service). Where interest free bridging finance has been provided: the repayment period for relocation expenses is 2 years after the loan agreement was signed repayment of interest paid by the County Council will be required if an employee leaves within 2 years of repaying the loan. However, in exceptional circumstances the Director of Resources, in consultation with the Resources portfolio holder, may agree to this requirement being waived. Interest paid by the County Council on an employee's bridging loan must be reclaimed within the terms of the scheme and the loan agreement. However in exceptional circumstances the Director of Resources, in consultation with the Resources portfolio holder, may agree to this requirement being waived.

12 Costs will be met from Directorate budgets. FURTHER INFORMATION Please contact Human Resources. Updated July 2010

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