Use of employee's own vehicle: expenses policy
This table forms part of the Employee Expenses policy. Any deviations from the policy must adhere to the key principles [1] and be authorised by the Head of Institution. It is to be applied in conjunction with the Sustainable Business Travel [2] values, and, where appropriate, align to the funder’s terms and conditions.
| Expense category | Allowable expenses | Additional information |
|---|---|---|
| Use of an employee’s own vehicle Vehicles must be insured, road-worthy and the driver must hold a valid licence. |
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| Business mileage in private vehicles in the UK | Generally, private vehicles are only used for business travel:
Where the use of a private (i.e., not University or hire) vehicle has been agreed, a mileage rate can be claimed for the business journey element of any trip. |
Motor cars: Passengers: Motorcycle: The University does not reimburse for cycle mileage. Prior approval must be obtained from the Institution and the Head, Accounting Services, Finance Division, before using a private vehicle for an overseas business trip.
|
| Business use insurance |
The cost of business use insurance must be met by the employee and will not be reimbursed.
|
Before a private vehicle is used for a business trip, the employee’s insurance must allow for business-use. The University is not liable for any claim excess in the case of a claim. |
| Parking, tolls, and congestion charges | Where costs are incurred due to business need, parking, road and bridge toll costs, and congestion charges can be claimed. |
Parking fines, speeding fines, clamping fees and maintenance costs will not be met by the University and must not be claimed. Where a parking meter was used and no receipt is available, a note or photo to that effect must be included with the claim. |
Tax treatment of business mileage claims [9]
Latest version updated 28 Feb 2025, effective 1 Mar 2025