The Society for the Study of Addiction
3. Travel Expenses
- Use of alternative forms
of transport for people with disabilities
- Rail travel
- Travel by privately owned
- Travel by taxi
- Air travel
- Entertaining expenses
- Overnight accommodation
- Personal incidental expenses
- Meals and subsistence
5. Other Expenses
- Drivers and tax (including mileage rates)
7. Contact Details
It is the policy of the Society for
the Study of Addiction ("the Society") to offer
claimants full reimbursement of out-of-pocket expenses incurred
on the Society's behalf, providing that the nature of these
expenses has been agreed in advance.
All claims must be submitted within
one month of the expenditure being incurred.
Consideration must always be given to using the most cost-effective
method of travel. As the Society is a charity, claimants
are expected to keep expenses to a minimum.
The Society will only make reimbursement for actual expenses
necessarily incurred and if supported by a receipt where
appropriate. The Society does not pay 'flat rate' expenses;
paying round-sum amounts unsupported by actual expenditure
receipts may result in an individual becoming liable to
tax on the payments and may put the benefits they receive
at risk. The Society will hold receipts for all claims for
at least six years as required by the Inland Revenue.
The Society will pay the following out-of-pocket
- petrol/mileage costs incurred whilst
on Society business
- travel from home to and from the
place of a meeting and any additional travel necessary
in the course of work on behalf of the Society
- postage, phone calls and stationery
costs necessary to the work of the Society
- meals taken while on Society business,
subject to a minimum time commitment, an upper limit of
payment and arrangements for the provision of meals during
the Society business
- accommodation costs if overnight
stays are necessary to the activity undertaken on behalf
of the Society.
It is not acceptable to claim sums above
the level of out-of-pocket expenses. Claims for travel not
actually taken or food not actually consumed is fraudulent
and defrauding the Society.
Travel costs between home and the normal place of work can
never be claimed. Costs incurred by travelling companions
not engaged in official Society business may not be claimed.
Where expenses are incurred in foreign currencies, the amounts
should be shown with the currency in question clearly indicated.
Reimbursement will be made in sterling at the rate of exchange
in force on the date of the claim, as calculated by the
Expenses will usually be reimbursed
by cheque or International Draft. Original receipts (i.e.
not photocopies or credit card vouchers) must support all
claims and, if VAT has been charged, the receipt should
contain the VAT registration number and rate of VAT. In
the event of hotel accommodation, please ensure that the
receipt is either in the name of the Society or your own
name. Receipts made out in the name of other organisations,
may be returned unpaid.
Expenses should be claimed using the
Society expense claim form, available either on the website
(www.addiction-ssa.org) or from the Society's Chief Officer
(telephone: 07759 093 062, e-mail: email@example.com).
3 TRAVEL EXPENSES
If you are attending a Society Executive
Board meeting, a Society Subcommittee meeting or another
meeting as a Society representative, the Society will
reimburse the expenses incurred, subject to the terms
of this policy. If you are attending a meeting at the
request of, or as a representative of another professional
body, association or institution then the Society may
require that such costs should be claimed directly from
that professional body, association or institution and
not from the Society.
The Society will reimburse travel
expenses from home to and from the place of a meeting.
Dates of meetings are often known well in advance, when
discounts may be offered by travel companies for advance
In order to encourage the booking
of tickets in advance, should it subsequently not be possible
for you to attend a particular meeting, the Society may
reimburse you any non-refundable element of the ticket.
All travel expense claims must
be supported with a receipt.
3.2 Use of alternative forms of transport
for persons with disabilities
In circumstances where disabled persons
are unable to travel by public transport or their own
vehicle, taxis may be used, subject to prior approval
of the Chief Officer.
3.3 Rail travel
For all rail journeys with a scheduled
journey time of less than one hour, travel must be arranged
on a second (standard) class basis. For rail journeys
where the scheduled journey time exceeds one hour, first
class (or equivalent) travel will be acceptable. Expense
forms must have attached as supporting documentation either
the actual train tickets or a receipt from the railway
company. If a receipt is required, this should be requested
at the time of ticket purchase as these are not routinely
Society staff should travel standard class, unless agreed
otherwise by the President or Treasurer.
Claimants should ensure that they
secure the best price possible by, for example, taking
advantage of Senior Railcards (if appropriate), adopting
flexible travel arrangements and booking tickets in advance
of the day of travel.
3.4 Travel by privately owned car
The driver, not the Society, is personally
liable for any incident. Thus drivers should ensure that
their own private motor vehicle insurance policy is comprehensive
and permits the use of their own vehicle for the purpose
of travel on Society business.
If an individual's own vehicle is
used, a mileage rate will be paid (as detailed in section
6.2 below). Please note that the total claim for any journey
made by car (including the mileage rate, parking, toll
fees, congestion charges etc) should not exceed the standard-class
rail fare. A receipt should support claims for parking
or other incidental expenses.
The Society will not reimburse parking
fines, congestion charge fines or fines for other motoring-related
3.5 Travel by taxi
Use of public transport or privately
owned vehicle is encouraged and should be used wherever
possible. However it is recognised that the use of a taxi
may in the following circumstances be the most efficient
mode of transport:
- where equipment or heavy baggage
is being carried
- when no public transport is available,
especially in the early morning or late at night when
public transport is either not running or running infrequently
- where the claimant is pregnant
- where the claimant has a temporary
or permanent disability
- when it is important to save official
Travel by taxi should be kept to a
minimum and should definitely not be used for long journeys.
Claimants should obtain an official receipt from the taxi
driver to substantiate their travel expense claim. Where
it is expected that the taxi fare will exceed £50,
permission to use a taxi must be sought in advance from
the Chief Officer.
3.6 Air travel
All journeys by air travel within
the UK must be arranged on an economy class basis. A receipt
should be requested at the time of ticket purchase. Claimants
should seek to minimise the cost of air travel by booking
tickets in advance, taking advantage of early booking
discounts where available.
In the case of overseas travel, particularly
where the costs are to be funded by the Society, it is
necessary to justify the journey. Please notify the Chief
Officer before tickets are purchased for agreement as
to whether the Society will reimburse the cost, which
will normally be on an economy class basis. The Society
will need to give consideration as to how the journey
fits into the Society's overall strategy and what outcomes
are expected to be achieved.
3.7 Entertaining expenses
The Society will not normally reimburse
entertainment expenses. However in the rare case where
this may be appropriate as it is clearly of benefit to
the aims and objectives of the Society, permission must
be sought in advance from the Chief Officer and the maximum
claim for an individual meal (for food and drink) is £30
per head in the UK with due allowance made for countries
where costs may be higher.
4 ACCOMMODATION AND
4.1 Overnight accommodation
Claimants may stay in 3- or 4-star
accommodation, according to local availability. Claimants
are reminded of the need to demonstrate value for money
and reasonableness of expenditure when selecting accommodation.
In all cases, a receipt for the hotel
costs should be obtained that is made out either in the
name of the Society or your own name. Receipts made out
in the name of your normal place of work (such as your
university or hospital) may be returned to you unpaid.
You will then need to contact the hotel for a replacement
receipt made out in the Society's or your own name.
4.2 Personal incidental expenses
Persons staying away from home overnight
may incur minor incidental expenses of a personal nature
such as newspapers, laundry etc. These may be claimed
up to a daily limit of £5. Please ensure that these
amounts are itemised separately on your claim form. The
Society will not reimburse minibar expenses, alcohol,
internet access or other hotel leisure costs, such as
film or video hire.
4.3 Meals and subsistence
Round-sum subsistence allowances are
not paid. A receipt should support all claims for meals
or subsistence. Subsistence may not be claimed for absences
from home of less than 4 hours duration. Where a meal
has been provided at a Society meeting a commensurate
reduction in claim will be expected. The maximum claim
for an individual meal (i.e. the total bill for food and
drink) is £30 per head in the UK with due allowance
made for countries where costs may be higher.
Claims for breakfast will not be reimbursed
where already included on a hotel bill or where the claimant
is in receipt of a hospitality allowance.
5 OTHER EXPENSES
The Society will reimburse other out-of-pocket
expenses incurred by individual claimants on Society business
such as the cost of postage, phone calls and stationery,
subject to a receipt being submitted with the claim.
If you are in doubt about what may be
claimed, or wish to claim for items not mentioned in this
expenses policy, please contact the Chief Officer for advice
prior to incurring the expenses.
6 EXPENSES AND TAX
It is Society policy only to reimburse
for actual out-of-pocket expenses incurred, for which
there is not tax liability. Claimants would only be liable
to pay tax if payments were made that either exceeded
actual expenditure or that where not supported by original
6.2 Drivers and tax
The Inland Revenue sets tax-free mileage rates under the Fixed Profit Car Scheme (FPCS). Please note that these rates apply to your total mileage claimed from any source (your employer, Society or other association/voluntary body). The Society reimburses for mileage at the tax-free mileage rate, therefore the Inland Revenue assumes that the claimant has made no profit.
The FPCS rates are 45p per mile for the first 10,000 miles in any tax year and 25p per mile thereafter. These rates apply only to travel in your privately owned car and are regardless of engine size.
7 CONTACT DETAILS
Chief Officer: Martin Wheeler (07759
093 062) firstname.lastname@example.org
You can download the SSA expenses claim
policy can be downloaded as a Word document here.
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