General principles

This policy has been prepared in accordance with His Majesty’s Revenue and Customs (HMRC) Income Tax and National Insurance Contribution regulations.  Those operating within this policy should not incur any additional personal tax or National Insurance liability on their travel and subsistence costs.

The University of Leeds has a clear responsibility to make a difference in society.  In the context of business travel, this means that the value of the journey (e.g. building relationships or enhancing research excellence), should be balanced against the impact (e.g. increased carbon emissions and pollution).  Where appropriate, ways to reduce this impact should be considered.

Business travel – particularly air travel - contributes significantly to carbon budgets at organisational, national, and international scales, along with associated environmental, health and social impacts.  These impacts need to be managed while recognising the value that travel can generate.  The University Sustainability Strategy and Travel Plan commit to foster a staff and student body where sustainable travel - including business travel - is the norm.

Air, rail and Sea Travel should be booked through your University contact using our appointed Travel Management Company Key Travel.

University resources must be expended solely on activities which are wholly and necessarily in the interests of the University.  Any incidents of misdirection of University funds (including falsified claims) will be taken very seriously.

Travel arrangements should be based on availability, practicality, and cost (lowest logical travel fare).  The most cost-efficient manner which meets the business needs should be used, whilst considering safety and environmental impacts.

For travel which is funded by an external body, the University’s Travel and Subsistence Policy shall take precedence over those of the funding body (save for where further limitations and restrictions apply).  Travellers are expected to comply with this policy even if the funding is supplied by a grant or external body with an alternative policy.  If your travel is being booked by a third party, then this must be discussed with the relevant Head of School/Service with full details provided of the travel itinerary and contact details.

Maximum expense allowances payable are set out within these procedures.

Promotional incentives and personal debit/credit card incentives should not influence the purchasing decision. All purchases should represent best value for money for the University.