The General Council has recently reviewed the payment of subsistence allowances. The current allowances are £4.25 and £9.30 respectively depending on whether a representative is away from their normal workplace for over 5 hours or over 10 hours. To date these rates have been paid without receipt. To ensure NIPSA applies all HMRC rules correctly it will be necessary for members/representatives to provide receipts for their lunch allowance in the future.
From the 1 January 2019 all representatives wishing to claim subsistence/lunch allowance will be required to provide receipts. The rates will remain the same but will be reimbursed on the basis of "receipted actuals". That is if a lunch costs £3.50 then on the provision of a receipt the £3.50 will be reimbursed. If the lunch costs £6.00, again on the provision of receipt, the maximum lunch allowance of £4.25 will be reimbursed. Without the provision of receipts the Finance Department staff will not be able to pay the allowance. Please assist in the swift payment of expenses by providing receipts.
Your co-operation is appreciated.