Mileage can only be claimed in respect of journeys actually incurred, no claim can be made for estimated mileage. As a general rule, the mileage to be claimed will be that actually incurred on the approved journey, provided that the most reasonable route was taken.
To determine the mileage incurred, you must note the actual mileage travelled from the vehicle's odometer. If you travel to several destinations during the day without returning back to the base, then the mileage for the total journey should be entered with details of site visits given in the journey details box.
Please note that you must submit petrol/diesel VAT receipts with your business mileage claims to enable the council to reclaim the VAT. VAT receipts (dated no more than three months prior to the journey) are required for mileage claims and should total at least 50% of the amount of mileage to be reimbursed.
For example, if the total mileage claim comes to 200 miles @ 45p (total £90), the petrol VAT receipt(s) must be to the value of at least £45 (i.e. 50% of the total mileage claim).
If you submit your travel claim on paper for reimbursement through payroll, you must be submit your claims monthly and ensure that the VAT receipts are attached to every claim.
If you submit your travel claim through i-expenses (online), you must submit your claims monthly and attach the VAT receipts electronically to each monthly claim.
All return/round trip journeys must be claimed as one journey rather than a separate journey for each leg of the return/round trip. For example, if you traveled from the Civic Offices to a meeting in Portchester and then traveled to a site visit in Hilsea before returning to the Civic Offices this should be claimed as one journey with the start and end locations being the Civic Offices, and Portchester and Hilsea being stops along the way.
As far as possible, where several journeys are made on one day, they should be arranged to ensure that the fewest number of miles are travelled. If you are required to make an official journey from home to a permanent workplace outside normal contractual hours, mileage can be claimed (if incurred) from home to the workplace in those instances where payment has not been made, such as overtime, call out pay or time off in lieu has not been given. Please be aware that all records supporting car mileage claims, such as claim forms and insurance policies, will be subject to examination from time to time by internal audit. The mileage rates that can be claimed are:
- Bicycle 20p per mile (from 1 April 2013)
- Motorcycle 24p per mile (from 1 April 2010)
- Car (petrol, diesel or LPG) 45p per mile for the first 10,000 miles in a tax year and 25p per mile after (from 1 April 2011).
- Electric/Hybrid 20p per mile (from 1 November 2017).
All other fuel types are reimbursed at 14p per mile as agreed by the Pay Steering Committee
- Mileage reimbursement rates when using a carplus car are subject to review by HMRC every three months. For further information and the current rates please perform an internet search for HMRC fuel advisory rates for company cars.
From 1 May 2015, the maximum mileage you can claim is 60 miles for a return journey. The change has been made because 60 miles is the point where is becomes cheaper if you hire a car.
Any journeys of more than 60 miles must be authorised in advance by the relevant head of service who will advise the travel and benefits team. iExpenses (in accordance with Portsmouth City Council's travel and subsistence policy) will not allow any claims of over 60 miles for a single journey and therefore any pre-approved journeys over 60 miles must be claimed via a paper claim form. Please note if the form does not have the head of service approval attached it will be returned to you and the claim will not be paid.
If you have a journey to make that is over the maximum distance you can claim for, you have three choices:
- use your own car for the journey but only claim reimbursement of 60 miles. For example a return trip to Reading from Portsmouth is 131 miles but only 60 miles could be claimed
- book a PCC hire car and the cost of the hire car is paid by PCC
- use public transport
Insurance cover is the responsibility of each car user. The cover arranged by the council does not extend to the personal liability of employees for the damage to their property. "Business user" of a car is a matter for the individual employee to cover with their own insurance. If you need to pay an additional premium to add business cover to your insurance policy this is a personal expense and cannot be reclaimed from PCC.
If you use your car for official business you must include and maintain in your policy of insurance a clause indemnifying you against claims from passengers, arising out of the use of a vehicle on official business. At a time to be specified by your manager, your insurance policy will be required for inspection.