EIM30073 - Dispensations: travelling and subsistence expenses

When considering applications for dispensations, refer to the following guidance:

• Scale rate payments and guidance on sampling techniques - EIM05200 onwards (see also NIM06170)
• Benchmark scale rates – EIM05230 onwards
• Travel in the performance of the duties of the employment – EIM32350 onwards (see also NIM06240)
• Travel for necessary attendance: ordinary commuting, permanent and temporary workplace – EIM32000 onwards
• Travel between places of work – EIM10010 onwards
• Special rules for employees travelling to work outside the UK – EIM34010
• Payments of expenses to employees using their own vehicles for business travel – EIM30058

Staying with family or friends

When an employee spends a night away from home whilst on business, he may choose to stay with a friend or relative instead of staying in a hotel. The employee may incur the cost of an evening meal. The employee is entitled to a deduction for a qualifying expense incurred while staying with family or friends.

With effect from 6 April 2009, you should no longer agree a scale rate payment for expenses incurred while staying with a friend or relative. Scale rate payments for staying with friends or family should be removed from existing dispensations as part of the normal process of 5 yearly reviews.