Dispensations: travelling and subsistence expenses
The guidance on this page applies for the tax years up to and including 2015-16. For tax years 2016-17 onwards dispensations have been replaced by an exemption for amounts which would otherwise be deductible. See EIM30200 onwards.
When considering applications for dispensations, refer to the following guidance:
- Scale rate payments and guidance on sampling techniques - [EIM05200](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim05200) onwards
- Benchmark scale rates – EIM05230 onwards
- Travel in the performance of the duties of the employment – EIM32350 onwards (see also NIM06240)
- Travel for necessary attendance: ordinary commuting, permanent and temporary workplace – [EIM32000](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32000) onwards
- Travel between places of work – EIM10010 onwards
- Special rules for employees travelling to work outside the UK – EIM34010
- Payments of expenses to employees using their own vehicles for business travel – EIM30058
Staying with family or friends
When an employee spends a night away from home whilst on business, he may choose to stay with a friend or relative instead of staying in a hotel. The employee may incur the cost of an evening meal. The employee is entitled to a deduction for a qualifying expense incurred while staying with family or friends.
With effect from 6 April 2009, you should no longer agree a scale rate payment for expenses incurred while staying with a friend or relative. Scale rate payments for staying with friends or family should be removed from existing dispensations as part of the normal process of 5 yearly reviews.