Expenses Policy
ADOPTED APRIL 2022
Reviewed May 2024
Scope
1. Travel for Parish Council Activities/Business
2. Subsistence costs whilst carrying out Parish Council activities or business
3. General Expenses – purchases made by Councillors/Parish Clerk on behalf of the Parish Council
Scope
Policy Intent
This policy set out the process and procedures to ensure that Parish Councillors/The Clerk are not placed at a financial disadvantage from carrying out Parish business. In general, this covers three areas:
• Travel on Parish Council activities or business.
• Subsistence costs whilst carrying out Parish Council activities or business.
• General Expenses – purchases made by Councillors/Parish Clerk on behalf of the Parish Council.
Procedure
All expenses claims should by recorded on the appropriate section of the Parish Council Expense Claim Form (Appendix 1). The form should be submitted to the Parish Clerk for authorisation by the Chair, or by delegated authority (in the absence of the Chair), or by the Vice-Chair before any reimbursement is made.
Reimbursement of expenses will be made within one month of submission by means of cheque or BACS transfer.
Submission Dates
It is expected that all business-related expenses must be submitted for approval to the Chair via the Clerk within a three-month period from the date the expense was incurred. Any submissions outside of this time frame should be exceptional and will need to be approved by the Chair and the Vice-Chair (as Secondee).
1. Travel for Parish Council Activities/Business
General
Corringham Parish Council will pay travelling allowances based on the cost of public transport, or car mileage, whichever is the least cost. Where car mileage is paid, this will be in accordance with the allowance as prescribed by the National Scheme of Conditions of Service (and subsequent variations) at the time of the travel expense claim.
Note: As of December 2021, the tax-free mileage allowance for the first 10,000 miles in the financial year is 45p per mile and 25p per mile thereafter.
The Clerk cannot claim mileage for any journey to ‘Ordinary’ or Annual Parish Meetings as for the purposes of these meetings Corringham Village Hall or Corringham Primary School is considered to be the Clerk’s place of work/ Therefore travel to the Hall will be regarded as personal mileage or ‘home to work’ mileage.
Any variance on the above (i.e., extraordinary meetings outside of the ‘Ordinary’/Annual meetings) must be approved by the Chair (or by delegated authority, the Vice Chair, in the Chair’s absence).
Fuel Receipts
In accordance with HMRC guidelines, claims for car mileage must be supported by a VAT receipt – it is not necessary for the receipt to be in connection with the mileage claim, but where possible should be within a one-month time frame of the journey.
Insurance
It is expected that where Councillors/Parish Clerk are using their own vehicle for Parish Council business, their insurance policy provides appropriate cover for this type of journey in the event of an accident.
Alternatively, an insurance waiver form can be signed by Councillors/Clerk confirming that no claim will be made against the Parish Council in a car accident whilst carrying out Parish duties. For the avoidance of doubt the Parish Council will not be responsible for insurance cover for Councillors/Clerk and any claims for mileage are made under this implicit understanding.
Driving Licence Checks
It is expected that any Councillor/Clerk making a mileage claim will have a full and valid driving licence. The Parish Council will expect Councillor(s)/Clerk to provide evidence of this by means of providing the original (photograph) licence card for photocopying by the Clerk. This copy will be kept securely by the Clerk and not provided to any third party without permission from the Chair.
It is the responsibility of the employee to notify the Clerk or Chair should they be disqualified from driving as soon as possible.
Insurance Checks
Corringham Parish Council may also request up-to-date copies of insurance certificates showing that employees are covered to use their vehicle for business purposes. A copy of the insurance certificate will be placed on the employee’s personnel file until its expiry, at which point the employee will be requested to provide the new certificate.
Use of Public Transport
The Parish Council is committed is to support the reduction of the carbon footprints arising from its operations, and therefore supports the use of public transport by the Councillors Clerk where possible/practical.
Where an expense claim is made by Councillors/Clerk for use of public transport in connection with their Parish Council activities, evidence of travel should be provided (e.g., rail or bus tickets) attached to the expense form.
The cost of taxis may be reimbursed where the Chair is satisfied their use is considered essential.
2. Subsistence costs whilst carrying out Parish Council activities or business
The criterion for payment of subsistence is that during the course of carrying out activities/duties on behalf of the Parish Council, the Councillor/Clerk will have had to incur additional expenditure on the purchase of a meal and that they will have been prevented from following their normal meal arrangements.
The current allowance for food reimbursement is £10.00. Any expenditure above this rate will be funded by the individual Councillor/Clerk.
Please note: to be able to claim any monies for the allowances listed below, valid receipts must be attached to the relevant claim form.
Overnight Accommodation
Before a Councillor/Clerk can claim overnight accommodation, prior approval is required from the Chair in writing and explaining the requirement on behalf of the Parish Council.
Arrangements for overnight accommodation should be actioned by the Clerk who will be expected to source an appropriate venue taking into account the expenditure of public monies. Subsistence allowances as defined above will be reimbursed, provided that original receipts are attached to the claim form showing the actual cost.
3. General Expenses – purchases made by Councillors/Parish Clerk on behalf of the Parish Council.
This type of expense generally relates to purchases made mainly by the Parish Clerk on behalf of the Parish Council in connection with their duties – i.e., printing paper, printer ink, general stationery, postage stamps.
Receipt evidence of purchase is required in all circumstances of any purchase.
Permission must be obtained from Councillors where any purchase is above the amount of £50.00 and not in connection with normal operational administration duties.
Parish Councillors should also use this procedure for purchases relating to the activities/business of the Parish Council, where approved (and recorded) by Councillors in the relevant Parish Meeting.