pmso/empexpen

EMPLOYEES EXPENSES AND ALLOWANCES

Public Transport (with effect from 01.07.97)

All employees will travel Second Class on Public Transport.

Car Allowances (with effect from 01.04.99)

Car Allowances will be paid at nationally agreed rates in accordance with SJC/3.

(a) Essential Users All Engine Capacities

Lump Sum 822.00

Per mile - first 8,500 miles 35.1p

Per mile - after 8,500 miles 12.6p

(b) Casual Users

Per mile - first 1,000 miles 53.65p

Per mile - next 7,500 miles 43.65p

Per mile after 8,500 miles 12.6p

(c) Car Lease Rate

Per mile 11.5p

Please note Appendix ‘C’ (i) of the APT&C Conditions of Service paragraph 4 (e) states that:-

“The authority may make the payment of the allowances subject to such conditions as it may deem appropriate. In particular, the authority may require an officer, when proceeding on a journey for which payment is made, to transport in the car, without additional payment, instruments or passengers concerned in the purpose of the journey.”

Motor Cycle Allowances (with effect from 01.04.99)

Not Exceeding 150cc Exceeding 150cc

First 1,500 miles a year 16.0p per mile 16.4p per mile

Next 4,000 miles a year 10.9p per mile 11.2p per mile

Next 5,500 miles a year 8.3p per mile 8.5p per mile

After 11,000 miles a year 3.1p per mile 3.4p per mile

Assisted Car Purchase Scheme (with effect from 01.04.98)

Maximum Loan Amount £9,750

Repayment Period New Car - 5 years maximum

Car more than 3 years old - 4 years maximum

Rate of Interest (w.e.f: 01.05.97) 4.45%

With effect from the implementation date of the new Scheme of Conditions of Service, the provisions of Appendix C (2) of APT&C Scheme of Conditions of Service will no longer apply.

Subsistence Rates (with effect from 01.12.05)

Meal Allowances

For distant and exceptional travel away from base (i.e. between islands, day-trip to mainland destinations or complex/distant journeys within the Authority) which do not include an overnight stay the meal allowances from 1 December 2005 will be:

£

Breakfast Allowance (min 4 hours absence up to 11am) 5.08

Lunch Allowance (min 4 hours absence including 12 noon – 2.00pm) 6.99

Tea Allowance (min 4 hour period including 3.00 – 6.00pm) 2.75

Dinner Allowance (min 4 hour period ending after 7.00pm) 8.70

These meal rates do not apply to staff required to make journeys on a daily and/or regular basis as part of their employment with the Comhairle: they are designed to compensate for necessary and exceptional expenditure.

Overnight (24hr) Subsistence (with effect from 01.12.05)

Basic rate (unreceipted) £25.00

Hotel in UK (receipted) £57.53 (maximum)

Hotel in London or overseas/designated conference (receipted) £69.11 (maximum)

The basic rate is payable for all overnight absences. Where accommodation is paid for staff are restricted to the above maximum rates unless by prior agreement with their Director.

Telephone Allowances

Chief Officers and Deputes 50% of rental

Employees whose duties require them to be available outwith

working hours 100% of rental plus installation costs if necessary

Islands Allowance: £1539 per annum (with effect from 01.10.04)

November 2005