Policy
The use of taxis should only be contemplated for business travel where:
- there is no suitable public transport alternative for short journeys; or
- there a number of employees travelling together and the use of a taxi is cheaper than public transport; or
- the use of public transport is not a viable option due to carrying large, heavy or valuable items.
Taxis for late working
When an employee is required to work late and they normally travel by public transport to work, the University may reimburse the employee for the cost of the taxi fare home where:
- The employee is occasionally required to work late (that is until at least 9pm) but those occasions are neither frequent nor regular; and
- By the time the employee can go home either public transport between the employee's place of work and home has ceased or it would not be reasonable in the circumstances for the employee to be expected to use it.
Returning to the place of work in the middle of the night
Occasionally an employee has to return to work during the middle of the night (e.g. to check on an experiment or in response to an alarm). Where they would normally use public transport but this has now stopped then the use of taxis may be justified.
Procedure
For business journeys that are not charged directly to a University account (see below) a receipt should be obtained and it can then be reclaimed back via the Expense Claim form.
Accounts with local firms
Where taxis are used frequently by a department then consideration should be given to the setting up and the use of accounts with local firms. Bookings can be password protected and in general can provide:
- a link to city council rates
- more control over their use
- reduced processing costs e.g. one invoice a month
This would alleviate the need for employees to seek reimbursement for local journeys via the expenses claim form as the invoice would be paid via the Accounts Payable module.
Costs of taxis for returning to work out of hours should be reimbursed through Payroll.
Tax Implications
| Taxi for business journeys | As long as receipts are obtained there is no taxable benefit and it does not have to be reported on the P11D |
| Taxis for late working | In these circumstances there will not be a taxable benefit provided that there are no more than 60 such events in the course of the tax year |
| Taxis for returning to work out of hours | This is a taxable benefit and should be included on the P11D |
| Taxis to attend social events | This is a taxable benefit and should be included on the P11D |