Subsistence
Claims cannot be made for conferences or visits where meals are provided as part of that conference or visit.
UK subsistence claims can only be made for the actual, reasonable costs of food etc. supported by receipts up to the thresholds set out below. Note that claims will not be reimbursed where the traveller is away from home/work for less than 5 hours.
| Number of hours away from home | Maximum subsistence claim |
| Under 5 hours | Claims will not be reimbursed |
| 5 to 10 hours | £25.00 per day |
| Over 10 hours | £30.00 per day |
| Overnight 24-hour stay | £45.00 per day |
Where there is a variation from the University rates (as shown above), authorisation must be obtained from the Executive Dean or Head of School/Service, who should be provided with business justification for the claim. If the justification is based on medical grounds a letter from a medical professional is required.
Reasonable also applies to the consumption of alcohol where it is considered reasonable to reimburse the cost of one alcoholic drink with an evening meal. However, expenses for alcohol incurred on grants, which explicitly exclude alcohol as an allowable expense, are not claimable.
HMRC do take a view with regards to lavish expenditure and will consider, whether on the facts of the case, expenditure is genuinely attributable to business travel and subsistence.
Where breakfast and lunch are included in accommodation or conference arrangements, breakfast and lunch rates should be deducted from the 24-hour rate, at the following rates:
Breakfast rate £8
Lunch rate £12
International Subsistence claims
Maximum international subsistence claim: £60 per day.
Where breakfast and lunch are included in accommodation or conference arrangements breakfast and lunch rates should be deducted from the 24-hour rate, at the following rates:
Breakfast rate £10
Lunch rate £15
If a receipt cannot be obtained, the amount actually spent up to a maximum amount can be claimed in accordance with the thresholds set out below for both UK and international claims. Date and times of the period away from home/work and details of the actual expenditure must be included on the claim.
| Meals claimed | Maximum subsistence claim |
| Under 5 hours | Claims will not be reimbursed |
| 5 hours | £5.00 |
| 10 hours | £10.00 |
| 15 hours (and on-going at 8pm) | £25.00 |
For incidental expenses (e.g. parking meters, tube fares, bus fares and telephone calls made from public phone boxes) where it is not possible to obtain a receipt, the University will reimburse up to a maximum of £10 per day. Claims must be limited to the exact amount of the expense incurred and not claimed as a round sum allowance. The amount of personal incidental expenses, (i.e. not incurred necessarily nor in the performance of University activity, e.g. laundry, newspapers private telephone calls, beverages not complementing an evening meal), which can be claimed as part of the £10 limit, is limited to:
- £5 per night for overnight stays anywhere within the UK (Great Britain and Northern Ireland); and
- £10 per night for overnight stays outside the UK.