Fees and expenses policy for non-executive board and committee members

In line with normal policy for Public Bodies, it is intended that Members will neither gain nor lose as a consequence of incurring expenditure on Revenue Scotland business. On that basis, reasonable expenses, necessarily incurred by Members in performance of their duties on behalf of Revenue Scotland will be reimbursed. Current expenses limits are detailed at the bottom of this page.

Members are expected to take due account of Value for Money in travel and expenditure matters.

VAT receipts for expenditure should always be obtained where available and submitted with claims.

Expenses are paid in accordance with the scheme of reimbursement of expenses to Revenue Scotland staff. Claims are reviewed by the Head of Finance and escalated to the CEO and the Chair of the respective Boards/Committees in the event of any concerns or queries.

Other than for attendance at Board/Committee events (Board/Committee meetings, training, attending meetings on issues where the member has been appointed as the lead Board/Committee member and duties arising from chairing the Board or a Board Committee), prior approval is required before any expenditure is incurred. The Head of Finance should be approached for the necessary approval.

Where practical, Members should use public transport for their Revenue Scotland business. Consideration should be given to minimising car use by limiting car travel through the use of online meetings and optimising car and taxi use through sharing where possible. As well as ensuring the effective use of public funds, this also supports Revenue Scotland’s commitment to sustainability and reducing emissions.

Hotel accommodation at some events may be block booked and paid for by Revenue Scotland, Members are responsible for any incidental expenses (newspapers, telephone calls, room service, pay TV, laundry, mini bars etc). This would also include internet access unless prior approval has been given. The Head of Finance should be approached for the necessary approval.

If hotel accommodation is required out with a block booking, where approval has been secured in advance, Members may make their own arrangements within designated expenses limits or accommodation may be arranged by the Governance Team via the BusinessManagement@assured.systems.gov.scot inbox.

Where Members are required to purchase lunch and/or dinner, these costs may be reclaimed against receipts up to the maximum allowable limits. Claims for alcohol are not permitted. VAT receipts for meal expenditure must be entered on claims

Members are considered to work from home.

Members may be required to attend Board/Committee meetings at any Revenue Scotland location throughout Scotland. Members will be entitled to reimbursement of expenses in accordance with Revenue Scotland’s travel and subsistence limits.

Members using their private cars for Revenue Scotland business are entitled to reimbursement under the Approved Business Mileage Scheme. Current rates are given below.

Where use is made of a car provided by another employer, Members are expected to claim reasonable car expenses only if there are any such costs directly incurred by them.

Public transport should be used if practical and a cost effective option chosen. Rail travel should usually be by standard class or other economic ticket. Air travel should only be used where alternative transport is impractical. Receipts for tickets purchased should be provided when a claim is made.

Unless otherwise agreed in advance, all international travel should be arranged through the Governance Team via the BusinessManagement@assured.systems.gov.scot inbox.

This heading covers expenditure not specifically mentioned above but which is, nevertheless, incurred in the course of official Revenue Scotland business. This could, for example, include such items such as car parking, bridge tolls and minor expenditure such as postage and stationery. With the exception of minor items, claims must be accompanied whenever possible by the appropriate VAT receipt.

Claims for expenses must be signed and submitted on the appropriate forms to the Finance Officer. Other than for mileage claims, original receipts are required.

All Members are entitled to receive a daily rate which is reviewed annually in line with SG Guidance. The rate is based on a 7.5 hour day. Remuneration is calculated on a pro-rata basis for part days.

Members will commit to the days as set out within their appointment letters.

Members are expected to attend all meetings of the Board and/or committees for which they are a member. Members will also be expected to engage in occasional ad hoc meetings or working groups in line with their functions. Board meetings will be hybrid meetings with the expectation of in-person attendance. Committee meetings will generally be held virtually on MS Teams but may be in-person from time-to-time.

Members may also meet Revenue Scotland staff to discuss key strategic issues, attend relevant seminars or events run by Revenue Scotland or partner organisations, attend conferences and events in Parliament etc. Members may also act as mentors for staff in relation to key areas of importance.

Activities eligible to be counted towards Members’ time commitment include those specified above; plus in addition: up to one day preparation is allowable for each board and strategy meeting and a half day for evening events. Travel time to allowable meetings and events is also eligible for inclusion in Members’ time commitment. It is for Members to ensure that they do not double count any travel time when they are travelling for multiple appointments where travel time is to be reimbursed from the public purse.

All Members should submit a claim for fees and expenses at the end of each month. You can request a copy of the form from the Finance Officer, via the Finance mail box at finance@revenue.scot. The Finance Officer will send out an email specifying the date by which claims should be received in order to be included in that month’s payroll.

The claim should be submitted by email using the form provided. Original VAT receipts must be supplied for expenses and these should be sent in by post or handed in as soon as possible after the electronic return has been sent.

All claims and receipts should be sent to the Finance mailbox at finance@revenue.scot.

Payment will be made via the Revenue Scotland payroll directly to the Member’s nominated bank account on the last working day of the month.