Business Mileage* (all the mileage rates noted below are the maximum allowed by the Inland Revenue in any one year before tax becomes payable).
- Business mileage (first 10,000 miles) 45p per mile
- Business mileage (any miles in excess of 10,000 in any one year) 25p per mile
- Supplement per passenger ** per mile carried for business purposes 5p per mile
*Business mileage rates will apply to all business mileage, including that incurred in attending training courses.
** ‘Passenger’ means another employee of the council not service users or any other individual. Business mileage expenses are claimable in line with the council’s Business Travel Policy and Guidelines.
Car Lease
Any member of staff employed under teachers’ conditions of service who is required to have access to a motor vehicle in the normal discharge of her/his duties will be eligible to participate in the council’s car leasing scheme. The benefit payable is 10p per mile (no passenger supplement is payable).
“Excess” Travel
This allowance is payable to an employee if her/his place of work is changed and, as a result, additional expenditure is incurred in getting to and from work. The allowance will be paid only if the claim is in excess of £5 per week and only the amount in excess of £5 will be reimbursed. The figure will be reviewed every two years. These figures also apply where public transport is used instead of car travel. Entitlement to an excess travel allowance will be for a period of two years, and the mileage rate payable will be 25p per mile.
Subsistence
Subsistence allowances will not normally be paid for expenditure within Angus. Out with Angus, expenditure on lunch and evening meal will be reimbursed upon production of a receipt subject to a maximum of £6.50 and £20 respectively. Reimbursement will only be made if there is a need to be out with the council area for a period of 4 hours (including the period 12 noon – 2.00pm for lunch and extending after 7.00pm for evening meal). Teachers who are expected to attend evening meetings e.g. parents’ meetings and who are unable to return home as usual for an evening meal, will be entitled to claim a High Tea allowance of £10 (payable on production of a receipt), in lieu of travelling expenses. N.B only mileage or subsistence may be claimed for parents’ evenings, not both.
Next: Continuous and qualifying service
