Expenses Policy and Procedure 2025–2028

About this item

Overview

The Expenses Policy and Procedure 2025–2028 explains how Kesgrave Town Council reimburses legitimate expenses incurred by employees in the performance of their duties. The policy ensures that all claims are fair, transparent, and compliant with tax regulations.

This policy was approved on 2 June 2025 and is based on the National Association of Local Councils (NALC) model updated in August 2024. It does not apply to councillors, who are governed by separate allowance arrangements.

Purpose

The purpose of this policy is to make sure that employees are properly reimbursed for legitimate and authorised costs, while ensuring the Council’s finances are managed responsibly and in accordance with HMRC rules. The policy applies to travel, accommodation, training, and other agreed business expenses.

Key Principles

• Reimbursement applies only to expenses incurred wholly and necessarily for Council business.
• All claims must be supported by original receipts or invoices showing date, time, and cost.
• Claims must be submitted within 30 days of the expense being incurred.
• Prior written authorisation is required for expenses outside approved categories.
• Payments are made by BACS to the employee’s designated salary account.

Eligible Expenses

• Travel: Standard-class public transport, or private car mileage at HMRC-approved rates (45p per mile up to 10,000 miles per year).
• Accommodation: Reasonably priced hotels up to £120 in major cities or £100 elsewhere.
• Meals: Up to £10 for breakfast, £15 for lunch, and £25 for dinner when travelling on Council business.
• Homeworking: Reimbursement for agreed home office expenses in line with HMRC allowances.
• Training: Travel and attendance expenses, with partial repayment required if leaving employment within two years of training completion.

Prohibited Expenses

• Alcohol, entertainment, or personal expenditure.
• Travel for personal reasons or involving family members.
• Parking fines, speeding tickets, or other penalties.
• Cash withdrawals or use of personal loyalty schemes for Council expenditure.

Fraud Prevention

Any false or misleading claims will be treated as a serious disciplinary matter. The Council may deduct improper claims from salary or, in serious cases, refer the matter to the Police.

Download

Download Expenses Policy and Procedure 2025–2028 (PDF)

Contact: For questions about this policy or submitting claims, email enquiry@kesgravetowncouncil.gov.uk .