Review of expenses rates

From time-to-time employees may be required to undertake work outside of their normal work location, for example involving traveling to Arran, or further afield for meetings/seminars etc.

In these circumstances, and as per the Council’s Terms and Conditions of Employment employees are entitled to claim for subsistence (where this has been pre-approved and receipts provided).

HR are pleased to advise that from the 1st January 2026 the amount employees can reclaim has been increased to the following rates, in line with HMRC guidance:

• £5 for travel of 5 hours or more (£10 supplement if travel is ongoing at 8pm)
• £10 for travel of 10 hours or more (£10 supplement if travel is ongoing at 8pm)
• £25 for travel of 15 hours or more (and ongoing at 8pm)

The above rates are detailed in Appendix F – Travelling Expenses & Payment for Subsistence Scheme Rates.

Published January 05, 2026