Safety equipment for bicycles - see cyclists

Scale rate payments - see expenses payments

Scholarships

School fees

Season tickets - see public transport

Security measures

Service charges and tips - see tips and service charges

Small benefits - see trivial benefits

Social functions

Solicitor acting as a director on behalf of a professional practice, travelling expenses - see travel

Sporting or recreational facilities

Staff training payments - see training payments

Strike action, disruption to public transport - see travel

Subscriptions and professional fees

Subsidy, public bus - see public transport

Subsistence - see travel for subsistence costs in travelling and meals at the workplace

Suggestion schemes