Finance

Chapter 11 Expenses financial procedures - travel and subsistence

Expense rates payable

Expense rates payable (tax year – From 6th April to 5th April)

The University will allow employees to claim reasonable travel expenses through University approved agents up to the following maximum rates for authorised travel on University business.

Rail travel

  • Rail travel should be Standard class

  • Advantage must be taken of any cheap day or reduced fares where available

  • Reservation charges reasonably incurred will be reimbursed

  • First class travel must be pre-authorised by the employee’s Dean or Head of School/Service

Air travel

  • Air travel should be Economy class

  • Advantage should be taken of any cheap day or reduced fares where available

  • Business class travel or equivalent must be pre-authorised by the employee’s Dean or Head of School/Service

  • First class travel is not allowed unless incorporated into a grant.

Mileage allowances

Car travel

  • Up to £0.45 per mile maximum  - up to 10,000 miles in any tax year

  • £0.25 per mile – over 10,000 miles in any tax year

  • £0.25 per mile – If public transport could have been used to complete the journey in the same time.

Motor cycle travel

  • Up to £0.24 per mile

Bicycle travel

  • Up to £0.20 per mile

Accommodation claims

All accommodation claims are supported by receipts (receipts retained in Faculty/School/Service):



  • Any variation from these rates must be pre-authorised by the employee’s Dean or Head of School/Service or nominee.

Subsistence claims

Supported by receipts (receipts retained in Faculty/School/Service):

  • 5-10 hours - £20 maximum per day

  • Over 10 hours - £25 maximum per day

  • Overnight 24 hour stay - £30 maximum per day

Without receipts, the amount actually spent:

  • Breakfast rate - up to £5 maximum

  • Late evening meal rate - up to £15 maximum

  • One meal (5 hour) rate - up to £5 maximum
  • Two meal (10 hour) rate - up to £10 maximum

Details of amounts actually spent must be included on the claim. NB This is not a round sum allowance.

Any variation from these rates must be pre-authorised by the Dean or Head of School/Service.

HMRC guidance on subsistence claims without receipts:

Breakfast rate may be paid when leaving home earlier than usual and before 6.00am, and incurring a cost on breakfast taken away from home after the qualifying journey has started. If the employee usually leaves before 6.00am the breakfast rate does not apply.

Late evening meal rate may be paid when working later than usual and finishing after 8.00pm having worked a normal day, and buying a meal which would normally be had at home, before the qualifying journey ends.

One meal (5 hour) rate may be paid when undertaking qualifying travel for a period of at least 5 hours, and incurring the cost of a meal.

Two meal (10 hour) rate may be paid when undertaking qualifying travel for a period of at least 10 hours, and incurring the cost of meals.

These rates are limited to three meal rates on one day or 24 hour period.

Page owner: finance@leeds.ac.uk | Updated:25/05/2012