Big Lottery Fund

Travel Expenses

Out of pocket expenses incurred in travelling on official Fund business can be claimed. In line with the Big Lottery Fund’s Green Housekeeping Policy, Members are encouraged to make use of public transport where available taking into account issues of adequacy, reliability, safety and physical ability. Board Members and Country Committee Members are entitled to use first class rail travel. However, wherever possible, tickets should be for specific trains, as these are cheaper, and the use of open tickets should be avoided.

Travel and accommodation for Board and Committee Members on Big Lottery Fund business must be booked through the Board Secretariat and relevant Country Secretariats. If exceptionally, there are occasions when Board or Committee Members make their own travel and accommodation arrangements they should claim the cost through their expenses with the relevant transactions receipts attached.  If air travel is necessary, Board and Committee Members should claim for standard or economy, not business or first class.  Wherever possible they should take advantage of cheaper rail or air tickets.

Public Transport

If Members hold a public transport season ticket and all or part of their journey is covered by their season ticket they should only purchase a ticket for the part of their journey not covered by their season ticket and claim reimbursement for the out of pocket expenditure supported by a receipt. They cannot claim reimbursement for journeys taken that are covered by their season ticket. If Members have a discount travel card, for example, senior rail card, they should provide the Board Secretariat or relevant Country Secretariat with the details for use at the time of booking travel.  Big Lottery Fund is unable to purchase travel cards on behalf of Members.

If Board or Committee Members use their personal means of transport, the following rates apply:

If a Board or Committee Member uses a car in circumstances where public transport can be used, then they should only claim up to the appropriate public transport rate.

Where public transport is not available or it is not safe, economic or practicable to use it or where there are disability considerations then employees can use a personal motor vehicle or a hire car. If using a hire car they should claim the actual cost of any fuel they have purchased, supported by a receipt.

Board and Committee Members may take a taxi only if appropriate, including where public transport is not available or where it is not possible to use it.  Reasons for the latter may include physical impairment, carriage of bulky or heavy baggage, time or weather factors.  The reason for using a taxi should be explained briefly by the member on their expenses claims form.  Wherever possible, Board and Committee Members should avoid using taxis for long journeys and avoid keeping them waiting for significant periods thus incurring additional expenditure. Where Board and Committee Members need to use taxis because of long term special requirements or exceptional circumstances, for example, health issues, they should advise the Head of Board Secretariat or Country Secretariat. The Secretariat will consider alternative arrangements or ensure an explanation is provided where no such arrangements exist before approving the expenditure.

The normal daily charge within the congestion charge zone in London will not be paid or reimbursed by the Big Lottery Fund, unless the charge is unavoidably incurred for the purpose of the Fund’s business.  Any congestion charge fines or other penalties, such as parking fines, will not be reimbursed.

Accommodation and Subsistence

Board and Committee Members may have to stay overnight when on Big Lottery Fund business and, for this purpose, the Big Lottery Fund has access to Redfern Travel hotel and conference booking system.  The Board Secretariat and Country Secretariats can book accommodation at corporate or Government rates, thus ensuring savings to the Fund.

Expenses claims may be made for actual expenditure.  Maximum claims for the most common types of expenditure are as follows:

*if part of a group eating in a restaurant or attending an event where choice is limited.

Other Allowances

*also in addition to the amount set out other incidentals can be claimed, for example, phone calls, newspapers and other expenses from being away from home.    

All claims must be accompanied by the relevant receipts, except the overnight incidental allowance.  The Fund is only able to book accommodation for bed and breakfast. Should any extras be required these must be stated at the time of booking, otherwise all extras must be settled on departure and allowable expenses claims submitted to the Fund for reimbursement. Members are responsible for ensuring their bills for invoicing back to the Fund are correct.  These should be signed on check out of the hotel.  

The Big Lottery Fund will not normally pay for the consumption of alcohol, although a reasonable amount consumed with a meal may be acceptable.

When staying with friends, Board and Committee Members are entitled to claim an overnight lodging allowance of £32 per night when absent from home or normal place of work on business.  It is intended as a contribution towards meals and other costs in providing the accommodation.  When making a claim for overnight subsistence, the name and address of the host must be provided.  The allowance is not payable if it is possible to return home by 10.00pm.  Claims must be made on the lodging allowance claim form 
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The overnight lodging allowance is considered to be a taxable benefit by the Inland Revenue; claims will therefore be processed through payroll.

Child Care and Dependent Care Expenses

The Big Lottery Fund will pay any necessary expenses arising from childcare or dependent arrangements that must by made in order to enable Board or Committee Members to attend meetings and events on Big Lottery Fund business.  The actual expenditure should be claimed and appropriate receipts sent with the expenses form.  However, a claim cannot be made for loss of earnings if a family member looks after the child/dependent, nor can a claim be made to pay a family member who looks after the child/dependent. Agreement to meet these costs must be agreed in advance by the Board Secretariat or relevant Country Secretariat, who will inform HR, and must be supported with evidence that the claim relates only to essential additional out of pocket expenses.

Board and Country Committee Members can be reimbursed for the following:

• receipted fees for a childminder, nanny, nursery school or playgroup;
• expenses if a relative or childminder has to travel to their home or the Member has to travel to their home so that your child can be cared for. Claims are limited to the cost of public transport or the public transport rate of mileage allowance;
• receipted fees for the individual/company who looks after your adult dependant;
• expenses if a relative or other minder has to travel to a Members home or the Member has to travel to their home so that your adult dependant can be cared for. Your claim is limited to the cost of public transport or the public transport rate of mileage allowance.

The Fund will need to report that Board or Committee Members have claimed this reimbursement on form P11D and the Inland Revenue may treat it as a taxable benefit.

Government Procurement Card

The Board Chair, Board Vice Chair and Country Committee Chairs may have use of a Government Procurement Card.  This can be used for making travel and accommodation arrangements should Secretariat not be able to do so.  Members should keep all receipts and return these to the Secretariat at the end of each month.

The Card should not be used for private expenditure and, if exceptionally, it is, a personal cheque should be sent to reimburse Big Lottery Fund for the relevant amount.  Guidance on the use of the card can be requested from the Board or relevant Country Secretariat.

Personal Phone Use

If Members use their home telephone or personal mobile phone to make Fund related calls the Fund will reimburse them the out of pocket expense. This will be the actual cost of the call as shown on their bill, or for non-itemised bills and prepay phones an estimate of the phone call cost up to a maximum of £3 per day. The Fund will not reimburse line rental, equipment purchase or contribution to monthly tariffs.

Any exceptional arrangements for non-executives regarding equipment purchase or re-imbursement of rental costs should be agreed with the Chief Executive. Where Members have special arrangements to use Fund equipment a copy of the Fund’s Information Security Policy will be made available.  

Professional Subscriptions

If a Board or Committee Member has membership to a professional association or organisation relevant to your Board or Committee membership they can claim for reimbursement of the subscription fees for one subscription per annum. Further information on how to claim for a professional subscription and how this is paid can be found here 
- 8KB. The organisation must be linked to the role the individual is carrying out within the Fund.

The payment of fees is not a taxable benefit, provided membership is relevant to the position the employee holds within the Fund.

Guidance On Claiming Expenses

Board and Committee Members’ expenses are subject to checks carried out by the Big Lottery Fund’s Internal Audit Department and the National Audit Office.  It is important, therefore, to provide clear details of expenses claimed.

Claims for reimbursement of expenses should be made in an expenses claims form 
- 114KB. Relevant receipts must support all claims; only original itemised receipts will be accepted as proof of expenditure.  In completing the expenses claims form, Members should provide details of the reasons for the expenditure – for example, if there is a taxi receipt Members should explain the purpose of the journey.  Members may find it easier to do this on the receipt which will act as a reminder of the expenditure and also saves space on the form.

Members are asked to submit their claims as soon as possible, and no later than 3 months, after the expenditure has incurred. It has been agreed by the Board Chair and Chief Executive that claims will not be paid any more than 3 months in arrears unless there are exceptional mitigating circumstances notified before the 3 month period expires. Board and Committee Members should submit their completed expenses forms to the Head of Board Secretariat or the relevant Country Secretariat. Should there be a duplication of a claim which results in an overpayment the Fund has an Overpayment Policy and will, in all cases, seek to recover any money that has been overpaid and will explain the nature and reason for the overpayment.

There may be occasions when special financial agreements/arrangements need to be established for Board or Committee Members, for example, a contribution towards the cost of a broadband connection. Requests for such agreements/arrangements which fall outside the normal provision should be submitted, in the first instance, to the Head of Board Secretariat before any such agreements are entered into, advice will be obtained from Finance regarding any potential tax implications.  All exceptional agreements made with Board and Committee Members will be fully documented and will be reviewed at appropriate intervals.

Hospitality

If, in the course of duty, Board or Committee Members need to dispense hospitality then they should make a claim detailing those receiving hospitality and their organisations and a brief note of the reasons for the hospitality.  This should be clearly marked on the expenses form as this needs to be accounted for separately from general expenses. Obviously the hospitality should be appropriate to the occasion and offered only in circumstances where it is directly relevant to the work of the Big Lottery Fund. On these occasions the Big Lottery Fund will pay for a reasonable amount of alcohol, say, two glasses of wine per person.

Guidance to staff about claiming expenses asks them to consider whether they could provide a reasonable explanation if interviewed about it. The same applies to Board and Committee Members.

Inland Revenue

The Inland Revenue (Tax) Office responsible for income tax assessment of the Fund staff is based at HM Revenue and Customs, Public Department 1, Compliance, Ty Glas, Llanishen, Cardiff, CF14 5XF.  This office can be contacted on 029 2032 5251or by fax on 029 2032 5954.  The Fund’s reference number is: 940/2S/TS675.