University of Bradford Travel and Expenses Policy

Financial and Commercial Services University of Bradford Travel and Expenses Policy Updated April 2012

Contents Introduction... 4 Sustainable Travel... 4 Sustainable Travel Choices... 4 Sustainable Travel Framework... 4 Policy... 5 Income Tax Liability on Travel and Incidental Expenses.... 6 Dispensations for Travel Expenses... 6 Tax Returns... 6 Definition of Business Travel... 7 No Personal Gain... 7 Promotional Incentives... 7 Partner s Expenses... 8 Holidays Linked to Business Trips... 8 Advance Travel Authorisation... 8 Levels for Granting Authority to Travel... 9 Travel Advances... 9 Travel Bookings... 9 Class of Travel... 10 Class of Travel by Air... 11 Class of Travel by Inter-City Rail... 11 Travel Costs... 11 Claims for Actual Expenditure... 11 Travel Costs Direct Payment by the University... 12 Travel Costs Reimbursement... 12 Car Hire... 12 Use of own car... 13 Accommodation... 14 Staying with a friend/relative... 15 Expenses... 15 Car Parking... 15 Taxis... 15 Local Public Transport Expenses... 15 2

Personal Incidental Expenses... 15 Travel Insurance... 16 Non-travel Business Expenditure... 16 Foreign Travel... 16 Foreign Exchange and Travellers Cheques... 16 Passports... 17 Visas, Vaccinations... 17 Quick Guide to expense claims... 17 Appendix 1... 18 3

Introduction While it is accepted that travel by employees is an essential element in meeting the University s overall objectives; it is also recognised that the University of Bradford has a responsibility to ensure its staff travel responsibly and only when absolutely required. It is estimated that University related travel causes around 15,000 tonnes of CO2 emissions annually. Travel accounts for a significant proportion of the University s running costs and we are required to ensure that this money is disbursed in accordance with a policy and procedures aimed at achieving fairness and good value for money. We also need to demonstrate to the H M Revenue & Customs that adequate controls are in place to ensure compliance with their rules and requirements for tax dispensations. The University s Travel Policy & Procedures apply to all employees claiming travel and other related expenses. This Policy applies to all University budgets and funds administered by the University including grant and contract income accounts, personal development accounts and other personal accounts. Sustainable Travel Sustainable Travel Choices The following framework should be followed when deciding how to travel for a particular journey. This framework aims to use the following principles: Reduce overall business travel through technology Reduce money spent on travel (including staff time) Increase productivity of workforce Reduce emissions related to business related travel Sustainable Travel Framework 1. Can the journey be avoided? a) This both increases productivity through increasing work time and reduced emissions b) If the journey can be avoided through a video conference, local computer video software, telephone conference or telephone call then this should be the first choice 2. Flights for international journeys a) To balance the need for reducing emissions with productivity and money spent, flights can be used for international journeys 4

b) If a suitable alternative exists e.g. Eurostar then this should be used 3. Use of Trains and Shared Cars for domestic Journeys a) Internal domestic flights should be used in exceptional circumstances only, with prior approval. b) Single occupancy car journeys emit high levels of CO2 per passenger and show very low productivity. Consideration should be given to the possibility of a train or shared car journey. c) Train journeys allow high productivity due to good working conditions aboard trains Justification for journeys outside the framework (for example due to cost and/or time constraints), should be made and approved by the budget holder. On-line travel planning services are available to give guidance on journey planning at; http://www.transportdirect.info/transportdirect/en/) Policy All employees must adhere to the Travel Policy & Procedures when incurring travel and associated expenditure on behalf of the University. Employees will be reimbursed the actual travel and associated expenses incurred solely and necessarily in the performance of their duties. Expenditure should be kept to the minimum consistent with the effective performance of work on behalf of the University. Employees should neither gain nor lose financially with regard to expenditure and reimbursement on business travel arrangements. The mode of travel should be the most cost-effective consistent with the business needs of the University. Employees should travel and be accommodated in safety and reasonable comfort. Approving officers are responsible for ensuring that all travel on University business is justified and will certify that all claims relating to that travel are in accordance with the Travel Policy & Procedures. Administrative and accounting arrangements should be the minimum to ensure accountability, including the need for high cost items or variation from standard procedures to be properly authorised. All expense claims should be authorised by the appropriate line manager or designated officer. Claims should never be approved by subordinates. The University will appoint one or more travel agents as the designated University agents. The appointment(s) will be made following a selection process to enable the University to obtain the most favourable service and terms available. The purchasing coordinator or designated purchaser/traveller has responsibility for making travel arrangements using the University Travel 5

and Accommodation Agents. University preferred agents should be used for booking flights, rail journeys and hotels on all occasions where travel can be pre-booked. Wherever possible, and subject to business needs, travel reservations should be made in time to take advantage of cheaper fares or accommodation (e.g. off-peak, Apex). Claims for reimbursement should be made as soon as possible and in any case not later than four weeks after the expenditure has been incurred. Procedures for the payment of travel expenses will conform to H M Revenue & Customs requirements. The University will provide adequate travel insurance for all business trips In respect of overseas travel this is subject to specific approval prior to journeys being undertaken and assessments of risk being completed for travel to high risk countries. Income Tax Liability on Travel and Incidental Expenses. Dispensations for Travel Expenses The University has dispensation from the H M Revenue & Customs to reimburse employees for business travel expenses (rail, air tickets, etc). We also have a dispensation for mileage when using personal vehicles for business journeys. We have to ensure that all payments are controlled within our accounting system that authorisers are clearly identified for the approval of reimbursement and that payments do not exceed H M Revenue & Customs limits. Under these dispensations, the arrangements for recording and paying expenses need to show as a minimum: The purpose of the business journey Details of the business journey The amount paid or reimbursed for the journey When providing hospitality the names and organisation of any recipients An arrangement similar to that for dispensations applies to the reimbursement of what the H M Revenue & Customs call Personal Incidental Expenses (PIEs). Employees making a business trip may spend money on items such as private phone calls, laundry and newspapers, within the maximum daily rates as given under Personal Incidental Expenses section. These are not travel expenses but personal expenses incurred whilst away on travel. Failure to comply with these arrangements will result in a P11D expenses return being completed for every employee and a subsequent tax liability on all payments. Tax Returns Employees are advised not to enter in their annual tax return details of travel and incidental expenses covered by the dispensations and arrangements described above. However, mileage allowance tax relief is available for the difference between the higher rate of mileage and the lower mileage rate payable for additional miles (up to 10,000 miles per year). Lower rates of tax 6

relief are available for mileage in excess of 10,000 miles per year. Further information is available from HM Revenue & Customs www.hmrc.gov.uk/mileage/employee-factsheet.htm. If reimbursement is received for a replacement or large passport, it is a taxable benefit and it is the employee s responsibility to enter on their tax return. Definition of Business Travel To determine which journeys may be regarded as business travel the following rules shall apply. A business journey is one necessarily undertaken by an employee to carry out his or her duties for the University, or to attend training courses or conferences necessary for the performance of those duties. Travel between the permanent workplace and a temporary workplace or travel between home and a temporary workplace or travel between two temporary workplaces are all considered business journeys. In contrast, the cost of travelling from home (or any other place the employee attends for personal reasons such as the home of a friend or relative) to a permanent place of work is generally not claimable as this is regarded for tax purposes as substantially ordinary commuting and therefore a private journey. The University will reimburse the cost of home to work journeys only where there is an authorised arrangement for special circumstances but any payment will always be taxed. Expenses incurred during a business journey may be reclaimed from the University within the rules and limits of these Procedures. The amounts so claimed generally attract no tax liability (see above section on Income Tax Liability on Travel and Incidental Expenses). Claims for business journeys that start or end at home should be for the lesser of: the distance actually travelled, or the distance that would have been travelled if the journey had started or ended at the employee s normal place of work. No Personal Gain The following rules apply for implementing the policy that employees should neither gain nor lose financially in relation to expenditure and reimbursement on business travel arrangements. Promotional Incentives The purchasing decision shall not be influenced by any promotional incentives such as airline mileage credits or personal cash credit card discounts or rebates. Employees should not benefit personally from these incentives. Any personal benefit arising from such incentives is a taxable benefit and would need to be declared by the individual on their tax return. 7

Partner s Expenses Partners shall not travel at the University s expense except when their presence is required and authorised for a bona fide business purpose. In all cases the Chair of Council or the Vice- Chancellor must give authorisation in advance. Retrospective authorisation will not be accepted. A partner may accompany a member of staff for personal reasons. In such instances the University must not be charged for more than if the member of staff had travelled alone. Wherever possible the partner s travel costs should be invoiced separately and paid privately. If the invoice includes both private and official travel costs the member of staff should settle the total invoice and reclaim the official element from the University. Private insurance must be taken out to cover the partner s travel. Holidays Linked to Business Trips An employee shall not claim any additional travel costs, subsistence or other expenses for days taken as holiday linked to a business trip. Private insurance must be taken out to cover the private part of the journey. www.brad.ac.uk/admin/finance/private/forms.htm Advance Travel Authorisation Written authorisation using form TAP (Prior Authorisation for Travel) is required in advance for each of the following journeys: All international travel. All UK travel likely to cost more than the threshold 500. Travel expenses for a partner. Travel by Air within the UK. UK travel likely to cost less than the threshold does not require the use of form TAP but there must be clear agreement from the budget holder (e.g. a brief exchange of e-mails or memos, or a standing delegated authority) that the costs will be met and the mode of transport is approved if it is outside the sustainable travel framework. Without such agreement the budget holder may refuse to authorise the payment of claims or invoices relating to the journey. A risk assessment must be completed for travel to areas of the world deemed to be high risk by the Government Foreign and Commonwealth Office (www.fco.gov.uk). The risk assessment documents can be obtained from the Finance website http://www.brad.ac.uk/admin/purchasing/uni/travel-policy.php. The TAP form can be obtained from the Finance website (pdf file). www.brad.ac.uk/admin/finance/private/forms.htm 8

Levels for Granting Authority to Travel Authorisation grade levels and thresholds are shown below. Traveller Authoriser Departmental staff Head of Department * Head of Academic Department Dean of School * Head of Administrative Department Dean Deputy Vice-Chancellor (Planning & Resources)* Vice-Chancellor or Deputy Vice Chancellor (Academic) * Vice-Chancellor Chair of Council * * or specifically nominated officer Travel Advances Travel advances should not normally be required as the use of purchasing cards and travel cards for regular travellers should remove the requirement for the payment of transport and accommodation costs by the traveller except in exceptional circumstances. Travel advances are available for incidental travel costs where clear justification is available. These requests must be made via the TAP form. A completed Travel Expenses Claim Form (EXPUK OR EXPFOR) should be submitted within four weeks of completing the journey to enable the advance to be cleared. If not cleared promptly, the University reserves the right to deduct the outstanding advance from the employee s salary. Travel Bookings The School or Department purchasing coordinator (or secretary if authorised) has the responsibility for all travel bookings. All travel that can be pre-booked should be arranged through the University appointed travel agents. It is accepted that this may not always be an option such as with overseas (internal country flights, some overseas hotels and some rail and tube journeys). In these exceptional circumstances these may be reclaimed as expenses or paid for on travel expense cards. The University s appointed travel agents have been selected through a competitive process to enable the University to obtain the most favourable service and terms available. The preferred travel and accommodation agents are detailed on the purchasing web-site at: http://www.bradford.ac.uk/purchasing/internal/contract-agreements/travelaccommodation/ 9

All travel agents will provide the following services: Consolidated Air Fares, alternative airlines, routing and fares to be advised as a matter of course. Tickets and travel documents to be delivered free to the traveller Worldwide 24 hour service to all travellers Worldwide hotel bookings with bill back (if required) Worldwide car hire UK and Overseas Rail bookings Ferry bookings Passport and visa services Personal profile records for individual travellers Foreign currency and travellers cheques delivered within 48 hour period Conference and group travel Coach charter Airport Assistance Budget Airline flights & Fares Where possible, staff should plan trips to take advantage of reduced fare opportunities including, but not limited to:- Excursion fares Promotional fares Fares with restrictions which can be accepted for the planned trip Academic Status fares which are sometimes available The least expensive class of travel must normally be used by all staff. Examples of circumstances giving rise to exception to this requirement:- When the flight requires eight or more hours in the air When the least expensive class is not available at the required time and flights at other times cannot meet the trip requirements There will be occasions when travel is already paid for by third parties and in those instances the former does not apply. Consideration here must be given to whether there is any personal gain for either party. Exceptions outside of the above request should be made in writing to the authorising officer in advance. Rail travel, wherever possible, should be booked in advance to take advantage of early booking concessions. It is expected that Standard Class travel will normally be used. First Class Air and rail travel paid through the University is not allowable. Class of Travel The following tables give guidance on the class to be used for business travel. 10

Class of travel above economy (air) or standard (rail) is subject to approval by the Dean or Head of Department before booking. The grade or rank of employee is not relevant to class of travel and should not influence any decision in respect of class of travel. First Class travel by air or rail is not allowed. Class of Travel by Air Grade/Rank of Employee Total one-way flight time Class of Travel All Grades Over 8 hours Premium Economy or Business Class if this facilitates work time lost through travel being minimised. All Grades Under 8 hours Economy/Standard Class of Travel by Inter-City Rail Grade/Rank of Employee Single Leg Journey Time Class of Travel All Grades All daytime journeys Standard/ Economy/Saver (unless charged to external funds & funding body agrees to additional costs) All Grades Overnight (sleeper) journeys Standard/ Economy/Saver (unless charged to external funds & funding body agrees to additional costs) Travel Costs Claims for Actual Expenditure All claims made for business travel and expenses must be on forms EXPUK or EXPFOR and relate to actual expenditure incurred and must be supported with receipts. All expense claims will be monitored by the Finance Department to ensure these remain within acceptable limits. However, the mileage rates for use of a personal vehicle are rates agreeable to the H M Revenue & Customs and will be paid per mile in full without the need for supporting receipts (e.g. for petrol). Mileage will be checked using a recognised route planner website, such as provided by the AA, but allowance will be made for journeys taken by motorway where a longer mileage is incurred for convenience or speed. The claim forms can be obtained from the Finance website (pdf file). 11

Travel Costs Direct Payment by the University All travel bookings must be made by the purchasing coordinator (or other designated purchasing/travel card holder) and a purchase order raised to the University Approved Travel Agent or paid for by purchasing or travel card. There is no need for these items to be recorded on a Travel Expenses Claim form. Some employees with regular travel commitments hold University Travel Cards. These must be used only in accordance with the University s Purchasing & Travel Card rules and procedures. Under no circumstances may they be used for private travel or other private expenses. Legitimate business travel costs met through use of the Travel Card will be settled directly by the University and charged to the appropriate cost centre. The University will not set up credit account facilities for other non appointed travel agents. In exceptional circumstances the traveller maybe required to meet the costs in the first instance and submit a claim later via a travel expense claim form. Travel Costs Reimbursement Claims for reimbursement should be made on form (EXPUK OR EXPFOR). Claims must be supported by receipts and must be authorised as described above. They should be submitted within one month of incurring the expense if there has been no advance payment. Where an advance payment had been made they must be submitted within 4 weeks of completing the journey. Staff and their family who use the services of the Travel Agents for their own individual use are responsible for the payment of invoices and travel must not be booked using a University Purchase Order, as this is not allowed under the University Financial Regulations. Car Hire Car hire should be considered for long road journeys as it will be more cost effective to use a hired vehicle rather than a private one. The University has an agreement with the following company for the supply of self drive vehicle hire:- Peugeot Rentals JCT600 Sticker Lane Bradford Tel: 01274 224578 E-mail peugeotrentals@jct600.co.uk The following notes relating to vehicle hire are worthy of emphasis: Under new legislation smoking is not allowed in a hire car whilst travelling on business as this is now deemed to be a place of work Drivers must also be aware of the restriction of mobile phone use when driving. 12

The University will not be responsible for any traffic offence violation, speeding fines, parking fines or other costs incurred whilst on University business Official Purchase Order numbers must be quoted. A copy of your driving licence is required by the vehicle hire company prior to collection of the vehicle. Quote your Name, department and location for the vehicle to be delivered. Vehicles can be delivered/collected to locations within a 40 miles radius of the University It is not necessary for the proposed to sign for delivery of a vehicle; it may be signed for by an authorised member of the department or by the University security staff. Insurance is part of the hire charge with the agreed supplier. Vehicles must be checked for damage both at time of delivery and prior to collection. Full vehicle list can be found on the following website: - www.brad.ac.uk/admin/purchasing/private/carhire.htm Use of own car Members of staff who use their own vehicles on University business must have a valid licence and ensure that their motor insurance policy covers them for the relevant business use. The University does not provide insurance cover for such use of personal vehicles. You will be required to provide evidence of business use insurance, licence and MOT if applicable to the Finance Office on request. It is the responsibility of the individual to ensure that their vehicle is legally roadworthy with the relevant insurance, tax, MOT certificate (when applicable) and is suitable for business use. Business use for the avoidance of doubt includes travel from one campus i.e. School of Management to the main campus. It also includes travel from home to any other location that is not your permanent base i.e. not your normal commute. Again, under new legislation smoking is not allowed in a car whilst travelling on business as this is now deemed to be a place of work especially when and if carrying other University colleagues or external passengers. Drivers must also be aware of the restriction of mobile phone use when driving. Reimbursement of mileage will be made at the prevailing rates, as quoted on the EXPUK form, for authorised use of a private vehicle by a member of staff on University business. The higher mileage rate can be claimed for the first 100 miles of a return journey with the additional miles claimed at the lower mileage rate. Mileage allowance tax relief is available for the difference between the higher rate and the lower rate. Further information is available from HM Revenue & Customs www.hmrc.gov.uk/mileage/employee-factsheet.htm. 13

The driver can claim an allowance for passengers using the travel expense claim form (EXPUK). In the unlikely event that an employee expects to approach or exceed 10,000 business miles, then they should contact Finance in order that the University can ensure that H M Revenue and Customs rules are not breached. Mileage will be calculated by reference to a recognised route planner website, such as provided by the AA but allowance will be made for journeys taken by motorway where a longer mileage is incurred for convenience or speed. There are specific allowances in place for those who wish to use their own Bicycle or Motorcycle for business travel; these can be claimed using the form EXPUK. The University will not be responsible for any traffic offence violation, speeding fines, parking fines or other costs incurred whilst on University business. Accommodation When employees are necessarily away from home on University business they are entitled to hotel or other suitable accommodation. Basic standards include cleanliness, privacy, personal security and the availability of breakfast. Arrangements have been made with our appointed agent that all hotel expenses including incidentals will be invoiced back to the University. Under what is called bill-back facility, the employee is responsible for checking the amount before leaving the hotel to make sure all items are included correctly. Subsequent expenses deemed as inappropriate, for example room service, bar bills, premium TV channels will be recovered from the traveller s salary. Hotel bills not invoiced direct to the University must be settled by the traveller on check out using a University travel card or personal payment and claim back at a later date. Subsequent expenses deemed as inappropriate, for example room service, bar bills, premium TV channels will not be approved for refund. The obvious benefits are that the bill is settled promptly and the traveller can check any queries with the hotel at the time. Itemised receipts must be obtained to support reimbursement by means of a Travel Expenses Claim Form. Hotel Accommodation both for UK and Overseas must be booked through the approved accommodation booking agent directly or via the approved Travel Agents who will have these details and can make the necessary bookings on our behalf. This enables the University to take advantage of specially negotiated Government rates achieved by the service provider s purchasing power. Also it is necessary to make reservations direct with any overseas hotel. 14

Staying with a friend/relative Should an employee wish to stay with friends/relatives instead of at a hotel, they may purchase a small gift or make a contribution towards costs (typically taking your hosts for a restaurant meal). Supporting receipts should be provided as with other expenses. Expenses Car Parking The University will reimburse all expenses for car parking costs incurred whilst travelling on University business away from the employee s normal place of work. Claims must be made on forms (EXPUK OR EXPFOR) and supported by receipts. Where a parking meter was used and no receipt is available a note to that effect must be included in the claim. Claims for parking excess charges, fines, wheel clamping unlocking etc. will not be met by the University under any circumstances. Taxis When an employee needs to use a taxi, all expenses must be claimed using the form EXPUK OR EXPFOR and supported by receipts. The University has agreements and procedures in place with local service providers, which must be adhered to before booking a taxi. Also consideration must first be given to other more economical means of travel i.e. local bus, tram, and train services. Local Public Transport Expenses Local bus, tram, train and underground fares for business journeys (not home-to-office) may be claimed using form EXPUK OR EXPFOR, supported by receipts. Personal Incidental Expenses Employees making a business trip may spend money on items such as private phone calls, laundry and newspapers, over and above what they would have spent at home. These are not travel expenses : they are personal expenses incurred whilst travelling. Personal Incidental Expenses may be claimed up to the following maximum rates. Only actual expenditure incurred can be reclaimed and applies only to overnight stops away from home on University business. Claims should be made on form EXPUK OR EXPFOR and must be supported with receipts where these are available. Credit card receipts will not be accepted as an itemised receipt is usually issued with the credit card receipt. Maximum Personal Incidental Expenses Place Maximum Nightly Rate UK 5 Overseas 10 15

Travel Insurance Employees are adequately insured through the University travel policy when on business abroad. It is a requirement that the Finance Office be informed in advance of all business journeys outside the UK by way of the TAP. On receipt of the following information the traveller will be automatically covered for all business travel. E-cards providing contact details and policy number are available from the Finance Office on request or at; http://www.brad.ac.uk/finance/financial-information/insurance/travel-insurance/ Details of the cover available can also be provided on requested. Medical expenses are covered under the University travel insurance policy should an employee fall ill or sustain an injury whilst abroad. This includes repatriation and evacuation following accident or illness. However the policy excludes any travel against medical advice or in connection with a pre-existing medical condition. Such cases need to be disclosed to the Insurer by contacting the Finance Office ( Maxine Brown Ext 3061) and an extension to cover may be available to suit your individual circumstances. Insurance problems may arise where the Foreign Office advices against travel, if in doubt contact the Finance Office. A risk assessment form needs to be completed prior to any travel to a high risk country, as deemed by such the FCO (www.fco.gov.uk). Risk assessment forms are available at; http://www.brad.ac.uk/finance/financial-information/insurance/travel-insurance/ There is no excess payment applicable under the University s policy. Additional insurance should not be necessary and cannot be reimbursed by the University. However, it is a requirement that any private travel in conjunction with the business travel (accompanied by partner, extra days linked to the business trip, etc.) must be adequately covered by private travel insurance. Non-travel Business Expenditure Employees making a business trip may be required to spend money on business activities and items such as entertainment, telephone calls, batteries for official equipment, books, etc. They should be claimed using the EXPUK claim form and supported by receipts. Expenditure incurred on entertainment or hospitality should be in accordance with the Entertaining, Hospitality and Gifts Policy. Foreign Travel Foreign Exchange and Travellers Cheques Employees must use the University s appointed travel agents when using University or other official funds for the purchase of foreign currency or travellers cheques. 16

Passports Employees are responsible for ensuring that they have valid passports for overseas business travel. For any journey, the expiry date of the passport must be at least 6 months after the date of returning to the United Kingdom. It is generally expected that employees have passports for their own personal use and the initial cost of a passport is not an allowable expense. However, if a replacement passport or a 48 page business passport is required due to extensive travel, this additional cost may be reimbursed at the manager s discretion. It should be noted that this is a taxable benefit and it would be the employee s responsibility to report this on their annual tax return. The University is not responsible for the cost of replacing lost or stolen passports. Visas, Vaccinations Employees must seek advice on the need for visas and vaccinations for overseas business travel from the University s appointed travel agents or from the Foreign Office Website www.fco.gov.uk. The cost of visas may be charged to the same cost centre as the travel tickets. Any charge made by doctors or health centres for vaccinations may be claimed using Form EXPUK. Quick Guide to expense claims A quick guide to expense claims, what is allowable and what s not is attached at Appendix 1. 17

Appendix 1 This quick guide should be read in conjunction with the University policies on travel, expenses and hospitality. The policy applies to all spend across the University including costs charged against externally funded contracts, consultancy and personal accounts. Allowable as personal expense claims or travel card expenses Not allowable as personal expense claims or travel card expenses Travel expenses Overseas (internal country flights) that cannot be pre-booked prior to departure using preferred travel agents Hotels overseas that cannot be pre-booked prior to departure using preferred travel agents Rail and Tube fares that cannot be pre-booked using preferred travel agents Car & Motorcycle mileage at specified rates for use of own car on University business (users must provide copy driving licence, insurance and MOT certificate where applicable) Cycle mileage at specified rates for travel on University business Taxis and bus fares Hire vehicles Car Parking charges, tolls and congestion charges Travel Visas Drugs, medicines and tablets appropriate for the trip Travel expenses Flights, Hotels and Rail fares should be prebooked through the University s preferred travel agents so are not normally allowable as expense claims. All flights of less than 8 hours should use the most economical option normally economy or standard class. Long haul flights (over 8 hours airtime) may be premium economy or business class if this facilitates work time lost through travelling being kept to a minimum. Rail travel should be on standard, economy or saver tickets. First Class flights and rail travel are NOT allowed under the University policy. Fines i.e. parking and speeding fines and non payment of congestion charges Travel between home and permanent place of work Passports Travel Insurance (otherwise provided through the University policy) Travel expenses of accompanying spouse or partners unless that person is requested to attend for University business. Additional costs arising from extended trips for personal reasons (i.e. holiday) 18

Allowable as personal expense claims or travel card expenses Not allowable as personal expense claims or travel card expenses Subsistence expenses Meals and drinks whilst away from base on University business including breakfast, lunch and dinner as appropriate to the journey Reasonable Tips (up to 10%) if not in service charges Hotel laundry, telephone & Internet connection charges Alcoholic drink if with evening meal Hospitality Hospitality for VIP s guests and hosts including; Transport and accommodation (where this cannot be pre booked using preferred travel agents) Meals and drinks Alcohol with meals Small gifts for hosts where customary, the value should not normally exceed 30. Reasonable hospitality when staying with colleagues, relatives or friends (during a business trip) in lieu of paying for alternative accommodation. Typically a restaurant meal for your hosts. Subsistence expenses Premium hotel services ( i.e. pay TV, room service and mini-bars ) Toiletries and cosmetics Travel bags or cases (except in an emergency - i.e. theft of luggage) Newspapers, magazines and personal books Alcoholic drinks Hospitality Hospitality or gifts that would be deemed to be disproportionate or excessive. Hospitality for spouses or partners unless requested to attend official functions on University business Entry to theatres, cinema or tourist attractions including sightseeing tours unless required to do so to accompany University VIP guests. Gifts, flowers or personal functions for staff Beverages and snacks for general School and Office use Beverages and snacks for visitors. However where appropriate these should be booked through University catering. Other expenses Small value vouchers and prizes for approved awards to students Other expenses Professional fees and personal subscriptions School / Department consumables Computer peripherals (except in an emergency) Mobile phones, i-pads, cameras and lap top computers which should be supplied through normal procurement procedures 19