Reimbursement of expenses
Expenses will be reimbursed for items of expenditure as detailed in this guidance and only if this expenditure has been incurred as a direct result of attending an NASUWT training course which has incurred expenditure over and above what a member would normally incur on that day.
Claims for expenditure outside of this guidance must be approved in advance by the National Union. All such requests should, in the first instance, be directed to the Equality and Training Team.
All claims should be made within three months of the training course being claimed for. They must be on the appropriate Expenses Claim Form, which will be provided by the NASUWT as part of the training course paperwork.
All claims for reimbursement of expenditure, with the exception of mileage claims, must be accompanied by itemised receipts; debit or credit card slips with no itemised information are not acceptable. Non-receipted claims will be returned to the claimant, requesting the provision of receipts. If receipts are not provided, the claims may not be paid.
If in the unlikely event that a claim was to be paid without a receipt, the NASUWT is legally obliged to notify HMRC of such payments as they are taxable.
HMRC considers a payment for anything the claimant cannot demonstrate as having normally spent in the course of that day a benefit in kind and therefore taxable. If this guidance is strictly adhered to, members should not incur any tax liability for expense claims made, unless it is explicitly detailed as a benefit in kind.
The NASUWT is committed to enabling the participation of all members at training courses by providing places for them free of charge. Many of the training courses we organise are oversubscribed and have waiting lists. Occasionally, a member will book to attend a training course and then not attend without giving notice.
This results in a charge to the Union and in a place becoming available that could have been allocated to another member. Therefore, non-attendance without prior notice may result in an administration fee of £50. It may also affect that member’s ability to register for future training courses.
If you find you are unable to attend a training course after making a booking, please contact the National/Regional Centre where the course is being held or the Equality and Training Team for Headquarters courses only. Prompt notification will allow places to be made available for other members who wish to attend the training course.
When attending a nationally organised NASUWT training course, members will make their own travel arrangements. The NASUWT will reimburse travel expenses at the following rates:
- mileage at 45p per mile (if members share a car only the driver can claim for the mileage; no extra payment can be claimed by any other member);
- receipted parking charges related to the event;
- receipted standard rail fare;
- receipted other public transport fares if applicable.*
*The London Underground system should normally be used in London.
Members are asked to select the most economical travel option. Taxi fares may be claimed, with receipts, where practical considerations outweigh costs. For example, more than one member sharing a taxi resulting in less expenditure than public transport or demonstrable safety concerns. Whenever possible, this should be agreed with the NASUWT in advance. It is accepted that members with disabilities may travel outside of this guidance.
Overnight accommodation is offered based on the time and distance to the centre where a course is being run. In general, we will only consider overnight accommodation for members who need to travel considerable distances to our National/Regional Centres or whose journey will take a lengthy period of time.
Accommodation at Headquarters
Accommodation is automatically provided on the first night of our two-day courses. Members who require accommodation the night prior to a training course should contact the Equality and Training Team. This will attract no charge to the member attending the training course and will be on a dinner, bed and breakfast basis.
Accommodation at NASUWT Centres
Accommodation is not provided automatically at NASUWT National/Regional Centres. If you would like accommodation and are unsure whether it would be offered, please contact the National/Regional Centre running the course.
Members can claim for the purchase of a meal and a drink when away from home at normal meal times, either due to travelling to or from an NASUWT training course or there being no meal provided during that attendance.
Claims cannot be paid for food purchased to be eaten at home. The allowance for main meals is the actual receipted cost up to:
These tariffs cannot be aggregated.
These amounts are not aspirational but a maximum tariff which enables reasonable expenses to be claimed for meals, regardless of a member’s geographical location. A beverage with a meal, within the prescribed maxima, may be claimed as part of the allowance.
NASUWT care reimbursement scheme
The NASUWT operates a care reimbursement scheme. This payment is to provide support for any additional costs incurred by attendees who have to extend their usual care provision for:
- child care for children between 0 and 16 years;
- elderly person care;
- disabled person care;
- care for persons who are ill.
An allowance of £9 per hour may be claimed in respect of carer needs up to a maximum of £90 per day outside any existing carer arrangements.
Claims must always be accompanied by official business receipts including the care provider’s Ofsted registration number, which should always be available from a registered childminder looking after children below the age of 8, and/or their company/business number.
Reimbursement will not be made for partners, family or friends for childcare provision who are not registered childminders or people registered at the same address as the claimant.
Reimbursement of expenses is subject to NASUWT authorisation and only costs which can be demonstrated were incurred as a result of the engagement of a registered care provider will be reimbursed.
For information: care is a taxable benefit in kind and will be declared to HMRC on the end-of-year tax forms.
Attending with carers
The NASUWT recognises that in some cases, members who are listed on the NASUWT membership system as having a disability may require a carer to accompany them. Levels of carer assistance will vary, depending on need. These may include travel, accommodation or day delegate facilities. Each request will be considered on an individual basis.
Reimbursement will not be made for:
- incidentals, including newspapers or other journals and magazines;
- items of confectionery or other refreshments outside of the provision of a meal as outlined above. For the avoidance of doubt, this includes sweets, gum, savoury snack packets not included in a meal deal, and alcohol;
- pet sitting or food;
- constituent ingredients to make meals.