Overnight accommodation should only be booked where the employee cannot reasonably be expected to make a return journey on the same day.
Accommodation for absences of extended duration
Where possible, regulated accommodation should be booked and invoiced directly to the University. Where an employee needs to stay in a particular hotel for business or security reasons (e.g., it is the venue of a conference or event) then that specific hotel/venue may be booked.
This table forms part of the Employee Expenses policy. Any deviations from the policy must adhere to the key principles and be authorised by the Head of Institution. Where appropriate, any claims must also align to the funder’s terms and conditions.
| Expense category | Allowable expenses | Guidance / additional information |
|---|---|---|
| Accommodation in the UK | Where there is flexibility in choice of hotel, the daily rate limits apply unless there are no suitable/secure hotels within a reasonable distance of the destination. | The daily rate limits, for bed and breakfast, in the UK are:
Outside of London: £130 These are inclusive of VAT. |
| Accommodation overseas | Use accommodation which is equivalent to UK 3-stars. For areas where there is a security or safety risk, the rating may be increased. | It is not possible to apply the standard accommodation rates because in some countries this would be excessive whilst in others, they would be insufficient. For travel risk assessment and other guidance, refer to Safeguarding Work Away. See: Meals and subsistence, Subsistence overseas |
| Conference Accommodation | Where there is a demonstrable benefit to staying in the Conference hotel, the extra expense may be considered, with Head of Institution approval. |  Exceeding overnight accommodation limit when attending a conference |
| Staying with friends and family | Employees travelling on University business who are entitled to stay in hotel accommodation may wish to stay with friends or relatives. In such cases, a flat-fee payment of £25 per night may be paid to the employee. This will be reimbursed to employees via their monthly salary subject to any deductions. |
This is a known, and accepted, exception to the principles of requiring receipts for actual incurred expense and allowing the employee to profit through expenses. It is intended as a recompense to the host and could take the form of a meal out or purchased groceries. |
| Personal incidental expenses | The University neither reimburses nor pays a fixed allowance to cover the cost of personal expenses (e.g., newspapers, personal phone calls, bar bills, mini bar, video/movies, laundry costs, etc.) for employees who stay away overnight whilst on business. | Where prior arrangements have been made for the cost of the hotel room (plus breakfast, if this is not included in the room rate) to be invoiced directly to the University, the employee is responsible for separately settling the costs of personal expenses prior to checking-out. |
Tax Treatment of accommodation costs
Accommodation procedures FPM5b
Latest version 30 April 2024