Request ID: FOI-1903-2324 Date published: 25 September 2023
You asked
Dear Transport for London,
Please can you provide the current rates for reimbursement offered to your employees for the following expense (subsistence categories). The criteria would be where employees are working away from their normal place of work.
Breakfast
Lunch
Evening meal
If there are any 'exceptions or variation' (such as number of miles or number of hours away from the usual place of work, or if there are any London area weightings) please include those too.
We answered
TfL Ref: 1903-2324
Thank you for your request received by Transport for London (TfL) on 1 September 2023 asking for information about subsistence rates.
Your request has been considered in accordance with the requirements of the Freedom of Information Act and our information access policy. I can confirm that we hold the information you require. You asked: Please can you provide the current rates for reimbursement offered to your employees for the following expense (subsistence categories). The criteria would be where employees are working away from their normal place of work.
Breakfast Lunch Evening meal
If there are any 'exceptions or variation' (such as number of miles or number of hours away from the usual place of work, or if there are any London area weightings) please include those too
Please see the information below for both TfL and London Underground which is taken directly from our staff Business Expenses policies:
TfL
7.3.4 Subsistence while travelling 7.3.4.1 Breakfast Breakfast can be claimed as part of travel expenses if an employee leaves the house before 6am, to a maximum of £6. Breakfast at hotels and restaurants can only be claimed when employees are staying away from home on business and where breakfast is not included in the hotel rate. A maximum value of £20 inclusive of VAT can be claimed for breakfast costs incurred as part of staying at a hotel where breakfast is not included in the hotel rate. 7.3.4.2 Lunch Cost of lunch will only be reimbursed where employees are away on TfL business abroad. A maximum value of £20 per person including VAT will be allowed with prior approval of a director. Expenses incurred on alcohol will not be reimbursed. 7.3.4.3 Dinner A limit of £25 per person maximum per night is allowed for subsistence whilst staying away from home on TfL business or training and will not cover alcohol. A 20% uplift should be applied for overseas expenses. Expenses for an evening meal when you are attending a training course or conference that does not involve staying overnight will only be reimbursed in exceptional circumstances. These will not cover alcohol and will be limited to a maximum of £25 a head. Such expenses will only be paid where the following conditions have been met: • The approval of an Executive Director has been obtained in advance • Attendance is job-related and will benefit your work • The conference or course extends significantly beyond normal working hours or ends at a normal time but is in a location that significantly increases travelling time, so that you would not arrive home until late. Dinner will not be reimbursed for employees who are simply working late.
London Underground
7.3.4 Subsistence while travelling 7.3.4.1 Breakfast Breakfast can be claimed as part of travel expenses if an employee leaves the house before 6am, to a maximum of £6. Breakfast at hotels and restaurants can only be claimed when employees are staying away from home on business and where breakfast is not included in the hotel rate. A maximum value of £20 inclusive of VAT can be claimed for breakfast costs incurred as part of staying at a hotel where breakfast is not included in the hotel rate. 7.3.4.2 Lunch Cost of lunch will only be reimbursed where employees are away on TfL business abroad. A maximum value of £20 per person including VAT will be allowed with prior approval of a director. Expenses incurred on alcohol will not be reimbursed. 7.3.4.3 Dinner A limit of £25 per person maximum per night is allowed for subsistence whilst staying away from home on LU business or training and will not cover alcohol. A 20% uplift should be applied for overseas expenses. Expenses for an evening meal when you are attending a training course or conference that does not involve staying overnight will only be reimbursed in exceptional circumstances. These will not cover alcohol and will be limited to a maximum of £25 a head. Such expenses will only be paid where the following conditions have been met: • The approval of an Executive Director has been obtained in advance • Attendance is job-related and will benefit your work • The conference or course extends significantly beyond normal working hours or ends at a normal time but is in a location that significantly increases travelling time, so that you would not arrive home until late. Dinner will not be reimbursed for employees who are simply working late.
If this is not the information you are looking for, or if you are unable to access it for any reason, please do not hesitate to contact me.
Please see the attached information sheet for details of your right to appeal as well as information on copyright and what to do if you would like to re-use any of the information we have disclosed.
Yours sincerely
Sara Thomas FOI Case Management Team General Counsel Transport for London
