Teachers’ Pension Scheme
Pension Board
Expenses Policy
October 2015
1
Contents
Document Purpose
Error! Bookmark not defined.
Expenses Policy: Principles
3
Hotel Expenses
3
Subsistence Expenses
3
Travel Expenses
4
Supply Cover
7
Submitting Expense Claims: Process
8
Completing the form
8
Annex A: Expenses that can be claimed on the EXP21
10
Annex B: Example completed EXP21
11
Annex C: Chairs' Claim form CSF Fees 2
12
2
Expenses Policy: Principles
1. The basic principle is that no Board Member should be “out of pocket” as a result
of their duties as a TPSPB Board Member. The Department will reimburse
reasonable travel and subsistence costs to all Board members where the
expense(s) was/were as a direct result of attending Board meetings, subcommittee meetings or other business on behalf of the Board that has been
approved by both the Chair and the Department.
2. Where a Board Member is actively employed in a teaching capacity the
Department will meet the costs where the education setting uses supply cover to
allow the member to attend Board meetings. The Department reserves the right to
challenge any supply cover costs that are deemed, by the Department, to be
excessive.
3. It is the responsibility of Board Members to notify the Secretariat of their
circumstances before incurring any costs as a result of Board activity.
4. Details of the types of expenses that can be claimed, and the rates, are provided
in Annex A.
Hotel Expenses
5. Pension Board meetings will be scheduled to allow same-day travel either side of
the event, so overnight hotel requirements should not generally be needed.
However, where there is a requirement, this should be authorised by the
Secretariat prior to any booking being made. The individual should book their own
overnight accommodation, within Department policy and rates. In exceptional
circumstances, or where there is an emergency, the Secretariat can make
bookings on behalf of a Board member. See Annex A.
6. For overnight accommodation and subsistence costs the place visited must be
beyond reasonable daily travelling distance requiring the individual to travel the
night before, or where they cannot reasonably expect to get home the same night.
Overnight accommodation and overnight subsistence is not payable:




when it is reasonable for you to get home the same night;
if meals are provided, not purchased or you don’t obtain receipts;
for alcoholic drinks; or
when you eat at home or bring food from home.
7. Approval from the Deputy Director for the School Employment Division is required
for any booking over rates. A preference for a hotel which is situated close to the
office to be visited is not sufficient reason to exceed the price limit; unless related
to a specific requirement, for example disability access.
Subsistence Expenses
8. Day subsistence and overnight subsistence are based on actual receipted
expenditure within upper limits. It is important for Pension Board members to
3
remember this and at all times obtain receipts as they may be required by the
Secretariat, Audit or HMRC. Pension Board members may claim receipted
actuals, up to the limits for day subsistence, at the end of a 24 hour cycle of
overnight subsistence to enable a claim for a balance of time spent away or
travelling.
Travel Expenses
Rail Travel
9. All Board Members should use advanced standard rail tickets or an alternative
which costs the same or less.
10. There are some exceptions where a case may be agreed for first class travel:



Board Members with disability or health reasons who are unable to secure
suitable facilities in standard class;
where there are good grounds for security concerns – e.g. significant risk of
unwarranted attention from the Press or the public; or
when travelling with a Minister who is travelling first class.
11. Board Members who manage to purchase a cheaper first class ticket than a
standard ticket for the same journey may also travel first class. A copy of the price
comparisons should be printed off the Trainline website and retained for audit
purposes. This provision should not be used routinely, especially for meetings
that are arranged well in advance. Generally standard fares are available for
lower costs than first class travel and this option should always be explored
initially.
12. Where booking an advanced ticket would prevent Board Members from fulfilling
their business, such as getting to a particular meeting or returning home very late,
other standard ticket options can be booked. In general, if Board Members book a
rail ticket which is an exception to an advanced standard ticket, a copy of the
options should be retained for audit purposes.
13. Rail Travel Process – individuals to book their own rail travel arrangements using
the most cost effective travel options. Train travel costs are to be recorded on a
EXP21 form and submitted to the Secretariat (along with the required booking
evidence), who will process for payment. The Secretariat can book tickets in
advance where individuals would find it difficult to do so, but sufficient notice will
be required to book, receive and then post out tickets.
Taxi Travel
14. The Department recognises that travel is necessary to meet business and good
personnel management needs. However, the Department is committed to
adopting more sustainable travel behaviours - both to save money and reduce
carbon dioxide emissions.
15. Taxi travel is often expensive, so may only be used under certain circumstances
while on official business. Acceptable reasons for using a taxi include:
4






when there is no public transport available, especially when travelling early in
the morning or late at night before public transport starts or is running regularly;
when you have a temporary or permanent disability;
when you have heavy luggage to carry;
when it is more important that you save official time;
when you are in an unfamiliar town and uncertain of public transport; or
when you may be concerned for your physical safety.
16. Taxi Travel Process – individuals to retain receipts and submit for reimbursement
in the normal manner to the Secretariat. Taxis should only be used in exceptional
circumstances to the guidelines above, and generally not at all in London.
Air Travel
17. Air travel makes a growing contribution to climate change and can be more
expensive than surface travel. Consider the real need, the full cost (including
travel between airports and offices) and the alternatives before booking flights.
However, the Department recognises that there may be occasions when flying is
the most appropriate form of travel i.e. where it would save on subsistence
allowances and official time or where the journey may be urgent.
18. All Board Members should use economy class air tickets, or an alternative which
costs the same or less, with a few exceptions. Board Members with disability or
health reasons who are unable to secure suitable facilities in economy class, may
travel business class; or where there are good grounds for security concerns –
e.g. significant risk of unwarranted attention from the Press or the public. Board
Members, who manage to purchase a cheaper business class ticket than an
economy ticket for the same journey, may also travel business class (a copy of the
price comparisons should be printed off and retained for audit purposes).
19. Air Travel Process – Where a Board member is required to use air travel on a
regular basis they should book their own air travel and claim reimbursement in the
normal manner. The Secretariat is able to book air travel on behalf of an
individual, but will require adequate notice and prior authorisation from the Chair
and the Department.
Car Travel – hire vehicles and private cars
20. The general principles are that:

public transport should be considered first;

hire vehicles should be considered prior to private car use; and

hire vehicles must be used if your journey will exceed more than 120 miles
in a day, apart from some exceptions listed below.
5
Standard Rate (SR) and Public Transport Rate (PTR) mileage allowance
21. There are two rates of mileage allowance, Public Transport Rate (PTR) and
Standard Rate (SR). The SR is at a higher level than the PTR because to qualify
for it you have to demonstrate a business need to use your private car which
cannot be met by using public transport.
22. Only where you are using a private vehicle because the journey cannot be made
at all or cannot be made more cost effectively by any other means of transport can
you legitimately claim the SR.
23. Claimants are restricted to the PTR of mileage allowance if they have not taken
out comprehensive insurance cover.
Public Transport Rate
Public transport rate (cars)
25p (for all miles travelled)
PTR is a lower rate than SR because it reflects the fact that the Department does
not recognise the journey you are undertaking as being appropriate for official
travel by private car, or that you have not insured your car comprehensively. Your
vehicle must still be insured for business use but the Department does not accept
any liability in the event of any accident, damage, injury or death other than the
liability which would have applied if the vehicle had not been used. PTR is based
on an average cost of public transport, therefore this rate reimburses your
travelling costs.
24. If you decide to use a private vehicle for your own reasons, e.g. convenience, then
PTR should always be claimed. However, the PTR is not an entitlement and
reimbursement of costs may be restricted further, at the discretion of the
Secretariat, to the actual cost of public transport for that journey if it is clear that
the most cost effective means of travel was public transport, as opposed to using
your own private vehicle.
25. If you are driven part-way by someone else, for example you use your car for an
official journey, and someone else has to drive it part of the way (e.g. if you drive
to an airport and your partner drives the car back home), you may claim for the
whole journey.
Standard rate of mileage
*Standard Rate (Cars)
45p up to 10,000 miles per year Apr-Mar
25p over 10,000 miles per year Apr-Mar
26. The Secretariat must be satisfied that you have a legitimate business case for
using your private car and claiming the SR of mileage, before you make your
journey and claim.
6
27. To claim SR :

you must have approval to use your private vehicle;

you must have the Secretariat’s prior approval to claim at this rate;

you must have completed CTS3 Self Authorisation form (available from the
Secretariat); and
you must have comprehensive cover, including business use, against
damage to, or loss of the car. Private vehicle allowances: Garage
Expenses and Congestion Charges
28. The Department will pay garage expenses, and congestion charges, but only if the
use of a car is economically the best alternative. The Department will, subject to
certain conditions, reimburse you for the cost of unavoidable garaging and
Congestion Charges whilst on official business. There are a number of conditions:

you must retain receipts for all charges wherever possible;

to claim overnight garaging costs you must also be entitled to night
subsistence for the night in question, and provide evidence of an overnight
stay;

the Department will only reimburse payment of Congestion Charges for use
of a car on official business within the charging zone if the journey is of
clear operational value and not for personal convenience or preference,
and economically the best alternative for the Department (including the
payment of the Congestion Charge) against the cost of other modes of
transport; and

consideration has been taken that use of a car is the best alternative taking
into account cost, efficiency and effectiveness.
Parking
29. You are responsible for paying parking costs at your permanent office.
30. You may claim parking charges where you park at your local railway station to
attend a Board meeting. Such claims should be for daily charges only.
31. You are entirely responsible for any car parking, or other traffic-offence related,
fines.
Supply Cover
32. Schools should invoice the Department via the Secretariat. Schools may claim
supply cover in respect of the time the Board member is absent due to attendance
at Board meetings, and sub-committees, and travel to and from these meetings.
7
Submitting Expense Claims: Process
33. Except where booked on their behalf by the Secretariat, Pension Board members
are responsible for submitting their travel and subsistence claims using the EXP21
form. An example of a completed EXP21 form is provided in Annex B.
34. From April 2015 HMRC require that all expenses are approved in advance of
booking. To support this, the delegated budget holder within the Secretariat will
email Board members prior to each Board meeting /Board event, to pre-approve
reasonable expenses. Board members will be required to retain a copy of this
authorisation along with a copy of their claim, for six years to meet HMRC tax
requirements.
35. Secretariat will contact Board members to determine individuals’ “standard travel
arrangments”, Board members will therefore only need to provide details on
occasions where travel is outside this standard plan. A generic “all Board” email
will sufficice to provide authorisation for all “standard” travel.
36. Secretariat will also retain copies of the authorisation for claim processing and
audit purposes.
37. All expense claims must be submitted to the Secretariat.
38. The form must be the original signed copy, not a photocopy
39. The original receipts must be attached, to support the amount being claimed,
along with the expenses pre-authorisation email.
40. The form must be signed. Electronic, copied signatures cannot be accepted.
41. A copy of the form and of the receipts must be retained by the Board Member for
their own records.
42. The expense claim must be completed within 30 days of the Pension Board
meeting or other event.
43. Unless otherwise agreed, DfE payment policy is to pay bills within 30 days. It
could take 10 days from the DfE receiving a correctly completed claim form to the
payment arriving in the claimant’s bank account.
44. Remittance advice will not be provided in advance of a payment being made.
Completing the form
The form asks for your contact details, details of the bank account where you want the
expenses paid, and brief details of the expenses you are claiming.
Please do the following:
45. Include your National Insurance number, which is the unique identifier we use to
process your claim – it cannot be processed without this.
8
46. Include the bank account details (include 0’s that may precede the account
number) where you want the expense(s) to be paid; If you bank with a Building
Society give your account number and roll number if applicable.
47. Complete all boxes except grade, and cost centre which can be left blank as the
‘grade’ applies to civil servants and the cost centre is completed by Departmental
staff (unless your contact has provided a cost centre for your event).
48. Tick the type of expense being claimed. If you attended an event at the invitation
of the Department (e.g. a Pension Board meeting), tick ‘detached or official duty’.
49. You will need to put a code against each expense. The table in Annex A shows
the codes to use for each type of expense.
50. Put a zero figure in the Home to Office deduction box.
51. Attach receipts/tickets/vouchers/proofs of purchase etc.
52. Sign and date the declaration.
53. Send the completed form and all supporting invoices to the Secretariat.
CHAIR ONLY
Completion Guidance for form CSF FEES2
Claim for Fees and Expenses
54. Pre-authorisation of expenses will be emailed by the delegated budget holder
within the Secretariat to all Board members. A copy of this authorisation will be
retained by the Secretariat to support any claims submitted on behalf of the Chair,
and for audit purposes.
55. The Chair should notify the Secretariat of the expenses that are being claimed,
taking account of the information that is required (part 3 of the form).
56. Secretariat will complete a FEES2 form with details of any fees and expenses and
submit to ESC by service request.
57. A staff number will be allocated by Employee Services for the Chair to use.
58. Secretariat will liaise with Finance colleagues regarding the appropriate cost
code.
59. Fees can be claimed at the same time and on the same form as the monthly fee
for the post/appointment.
9
Annex A: Expenses that can be claimed on the EXP21
Travel Costs
Meals
Overnight accommodation
The DfE’s travel policy states that travellers
should always choose the cheapest way to
travel.
Rail – code 08 - Actual reimbursement, within
agreed limits (standard class travel only);
Bus – code 08 - Actual reimbursement, within
agreed limits;
Taxi – code 06 - Actual reimbursement, within
agreed limits (DfE will only refund the costs of
taxis under special circumstances including:
 Where there is no public transport available,
for example, early in the morning or late at
night when public transport does not run
regularly;
 When you have a temporary or permanent
disability;
 When you have heavy luggage to carry.
With the prior approval of the Secretariat and on
the presentation of a valid receipt, actual
expenditure for the following may be
reimbursed:
With the prior approval of the Secretariat
overnight accommodation expenses may be
reimbursed by the Department, but not
exceeding the following limits:


A lunchtime meal, if not provided by the
Department. Reimbursement will not
exceed £4.50. (code 30)
An evening meal, only if an overnight stay
is necessary. Reimbursement will not
exceed £14.05. (code 30)
Please note that the Department cannot
reimburse the cost of alcoholic beverages.
• outside London = £75.00 inc. VAT; (code
26)
• within London = £110.00 inc. VAT. (code
26)
Please note the Department will not pay
expenses if you have stayed with a relative.
With the prior arrangement, and at the
discretion of, Departmental officials the
Department’s hotel/conference provider can be
used to book overnight accommodation for non
civil servants on departmental business.
The claim form should state which of these
apply to your claim);
Car travel – code 03 Reimbursement, at the
Department’s Public Transport Rate, which is
currently 25p per mile (as long as prior
authorisation to make the journey has been
obtained from an official within the Department
and agreed as the most cost effective method of
travel).
10
Annex B: Example completed EXP21
11
Annex C: Chair’s Claim Form
CSF FEES2
Claim for FEES and Expenses
The manager must complete sections 1 – 4.
Please complete on-line and forward to the Employee Service Centre by service request.
Failure to complete this form fully, accurately and on time may lead to a possible delay in payment.
Section 1 – Employee Details
Surname:
First Name:
Staff Number:
Section 2 – FEES details
Cost code:
Undertaking signed:
Section 3 – FEEs claim amount
FEEs taxable and NIable:
Travel and subsistence Non taxable and non NIable
Travel and subsistence –
Taxable and NIable
Training expenses –
Non taxable and non NIable
Training residual allowanceTaxable and NIable
Other expenses –
Taxable and NIable
Other expenses –
Non taxable and non NIable
£
£
£
£
£
£
£
Section 4 – Manager’s Authorisation
. The details above are correct and I have submitted the form to the Employee Service Centre.
Name:
Grade/ Band:
Date:
Office Address:
Full Telephone Number:
CSFFRM-065 v1.0
12
Non- Civil Service Claim Form (CSF EXP 21) available separately
13