Travel and Subsistence Policy

As a registered charity, [Charity name] is committed to ensuring that travel and subsistence expenses incurred in connection with authorised Charity activities are managed responsibly, transparently, and in accordance with charity law and best practice.
This Travel and Subsistence Policy sets out the principles and procedures governing travel arrangements, subsistence costs, and related reimbursements for Trustees, employees, and volunteers.

The Trustees recognise their duty to safeguard charitable funds while enabling individuals to carry out their roles effectively and without financial disadvantage.

Purpose of the Policy

1.1 The purpose of this Policy is to:

Provide clear guidance on allowable travel and subsistence expenses.
Ensure consistency, fairness, and value for money.
Protect charitable funds from misuse.
Support compliance with legal, tax, and regulatory requirements.

1.2 This Policy supports effective financial control and good governance.

Scope of the Policy

2.1 This Policy applies to:

Trustees.
Employees.
Volunteers.

2.2 It applies to all travel and subsistence incurred wholly, exclusively, and necessarily for authorised Charity business.

Principles of Travel and Subsistence

3.1 Travel and subsistence arrangements must be:

Necessary for Charity purposes.
Planned and undertaken cost-effectively.
Reasonable and proportionate.

3.2 This Policy must not be used as a substitute for remuneration or personal benefit.

Authorisation of Travel

4.1 All travel must be:

Authorised in advance where reasonably practicable.
Consistent with the individual’s role and responsibilities.

4.2 Significant or high-cost travel may require Trustee approval.

Modes of Travel

5.1 Public Transport

5.1.1 Public transport should be used where it represents the most cost-effective and practical option.

5.1.2 Standard or economy class fares will normally be reimbursed.

5.2 Private Vehicles

5.2.1 Use of private vehicles must be:

Necessary and authorised.

5.2.2 Mileage may be reimbursed at rates consistent with HMRC guidance.

5.2.3 The Charity does not accept responsibility for:

Vehicle maintenance.
Insurance or fines.

5.3 Taxis and Hire Vehicles

5.3.1 Taxis or hire vehicles may be used where:

Public transport is impractical.
Safety or time constraints apply.

5.3.2 Costs must be reasonable and justified.

5.4 Air and Long-Distance Travel

5.4.1 Air travel must:

Be economy class unless otherwise approved.
Be pre-authorised.

5.4.2 Environmental impact should be considered where practicable.

Accommodation

6.1 Accommodation will be reimbursed where:

Overnight stay is necessary.
Costs represent reasonable value for money.

6.2 Luxury or premium accommodation will not normally be reimbursed unless exceptional circumstances apply and prior approval is obtained.

Subsistence and Meals

7.1 Subsistence expenses may include:

Meals and refreshments necessarily incurred during authorised travel or activities.

7.2 Claims must be:

Reasonable.
Supported by receipts.

7.3 Alcoholic beverages will not normally be reimbursed.

Trustees’ Travel and Subsistence

8.1 Trustees may claim reimbursement for:

Reasonable travel and subsistence expenses incurred in carrying out trustee duties.

8.2 Trustee expenses must:

Comply with charity law.
Be properly authorised and documented.

Volunteers’ Travel and Subsistence

9.1 Volunteers may claim reimbursement for:

Reasonable out-of-pocket travel and subsistence expenses.

9.2 Volunteers must not be financially disadvantaged as a result of volunteering.

Non-Reimbursable Costs

10.1 The following will not normally be reimbursed:

Personal travel or subsistence.
Fines, penalties, or personal upgrades.
Costs incurred without appropriate authorisation.

Claims Process and Documentation

11.1 Claims must:

Be submitted using the Charity’s approved process.
Include original receipts or acceptable evidence.
Be submitted within the required timescale.

11.2 Incomplete or late claims may be declined.

Payment and Financial Controls

12.1 Approved claims will be:

Reimbursed promptly.
Paid through approved payment methods.

12.2 No individual may authorise their own claims.

Tax and Regulatory Considerations

13.1 Reimbursements will be made in accordance with:

HMRC rules.
Relevant tax legislation.

13.2 Any taxable benefits will be reported where required.

Monitoring and Compliance

14.1 Travel and subsistence claims will be:

Monitored periodically.
Reviewed for compliance with this Policy.

14.2 Misuse may result in recovery of funds and further action.

Monitoring and Review

15.1 This Policy will be reviewed:

At least annually, or
Following changes in law, guidance, or Charity activities.

15.2 Any amendments must be approved by the Board of Trustees.

Conclusion

By adhering to this Travel and Subsistence Policy, [Charity name] ensures that travel and subsistence costs are managed fairly, responsibly, and transparently, enabling effective delivery of charitable activities while safeguarding charitable funds and maintaining public trust.

Signed: ………………………………………
Chair of the Board of Trustees

Date: ………………………………………

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Disclaimer:

Naail & Co provides these policy templates solely as guidelines or standard templates to assist charities in developing their own policies in accordance with Charity Commission England & Wales compliance. These templates are not intended to serve as legal or professional advice, and Naail & Co cannot be held responsible or liable for any outcomes arising from their use. It is essential that each registered charity carefully tailors and customizes these policies to reflect its specific needs, structure, and legal obligations. We strongly recommend that charities seek independent legal or professional advice to ensure compliance with all relevant laws and regulations.

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