Other Subsistence (including Meetings and Entertainment)

5.3.24 Employees who are necessarily more than 10 miles away from their normal place of employment, home or other University locations on University business for more than three hours over a recognised meal time are entitled to claim for the additional costs incurred in purchasing meals and any other reasonable out-of-pocket expenses. Only the aforementioned costs taken in the course of business journeys will be borne by the University. The payments should be supported by receipts and claimed on form EC1 priced out to a total. The costs of a subsistence meal should not exceed £40 for one main meal each day and £15 for other meals, except for breakfast purchased in hotels. The cost of non-alcoholic refreshments between meals is allowable, provided the costs are reasonable.

5.3.25 Subsistence allowances may not be claimed by employees who travel from their normal place of work to another University site.

5.3.26 If a business need arises for University employees to claim the cost of meals taken at restaurants local to their normal workplace the costs should be charged to Subsistence on the expense claim form and full details of the reason for the claim must be provided on the form. The University will meet the cost only where there is a genuine business need.

5.3.27 Where refreshment (tea and coffee only) is provided by Residential and Catering Services during a meeting, a record must be made at the time of booking of the reason for the meeting and the names of the attendees by the person requesting the facility.

5.3.28 Working lunches provided by Residential and Catering Services are lunches considered to be an integral part of the meeting. A record must be retained of the reason for the meeting and the names of the attendees by the person requesting the facility.

5.3.29 When the cost of a working lunch or dinner is claimed on expense claim form EC1 no tax or NIC charge will arise provided full details of the reason and attendees are given on the claim.

5.3.30 Where a meeting has concluded and the attendees have lunch immediately afterwards the lunch cannot be classed as part of a meeting. If it is purely University staff the procedures under subsistence should be followed, whereas if external persons are concerned the rules for hospitality should be applied.

5.3.31 Necessary University business hospitality costs (including gratuities) will be reimbursed on production of receipts. These costs should not normally exceed £40 per head on any one occasion. There is an expectation that the number of visitors should be roughly equal to the number of University staff. Where there will be significantly more University staff the department should contact the Accounts Payable section for further guidance. The following information must be shown on form EC1:

(a) The name(s) of all attendee(s);
(b) The organisation(s) which they represent; and
(c) The purpose of the hospitality (for example, "negotiation of contract").

5.3.32 Staff are normally expected to use the University’s catering service when entertaining visitors to the University and in general for all other official entertainment taking place in Leicester. Where it is necessary to use other catering providers, the information under (a), (b) and (c) above should be written on the supplier’s invoice or the expense claim.

5.3.33 Similarly, where business contacts are entertained in the University's dining rooms or restaurant facilities, the host employee must record the information under (a), (b) and (c) on the internal invoice.

5.3.34 Where the only individuals in attendance are employees of the University the rules described under "Subsistence" should be followed. Under no circumstances can entertainment involve University staff only; non-University people must be present.

5.3.35 The University will not reimburse costs incurred on hospitality offered at the home of members of staff. Nor will it reimburse gifts or financial contributions in recognition of hospitality offered by third parties to members of staff, for example where members of staff stay the homes of friends in the locality of University business visits. Both of these are deemed by the University to be private arrangements.

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