Report Summary
The Board Members Allowances and Expenses Policy explains what and how non-executive Board Members can claim for allowances and expenses they incur while undertaking Authority business.
To access the full document please open the PDF document above.
To view as accessible content please use the sections below.
Meeting
The publication discussed was referenced in the meeting below
Meeting of the Scottish Police Authority - 26 June 2025
Date : 26 June 2025
Location : Caledonian Suite, COSLA, Verity House, 19 Haymarket Yards, Edinburgh, EH12 5BH
Frequently Asked Questions
Q: Must I claim the standard times for committee/ Board meeting as set out in the table?
A: No, the times set out in the expenses policy were standard time agreed with the Scottish Government that Members may choose to use where they consider it reasonable to do so.
If the actual time is significantly more or less than these standard Members should claim for the actual time.
Q: Why do expenses need to be classified as taxable or non-taxable?
A: The Authority is required by HMRC to separately record and recognise as a taxable benefit-in-kind any applicable expenses.
Guidance on whether expenses are taxable or not is included above in section 1.
Q: At what rate are taxable expenses ‘grossed up’ by?
A: The rate of ‘grossing up’ depends on the tax code of each Member and their expected annual employment income which could mean a Member pays income tax on their SPA allowances and benefits-in-kind at the: basic, intermediate, higher or top rate of income tax.
Members should liaise with the payroll team and ensure they are informed of any other employment income. This is done through HMRC’s ‘starter form’ (previously P46 form) and consider where your personal tax allowance is applied.
Q: Can I claim more than 7.5 hours per day?
A: Yes. You can claim for the actual amount of time worked. Normally the amount of attendance time (i.e. working time) would not exceed 7.5 hours per day but in exceptional circumstances this could happen.
Equally it would be reasonable to assume that you could work a full day (i.e. 7.5 hours attendance) plus travel time and preparation time.
The preparation time for an item of business may have taken place on another day, however, there is no need to separate the date on your expenses form.
Members should not exceed a maximum of 72 working days per year.
Q: How do I provide evidence of expenses?
A: For out-of-pocket expenses Members must provide a VAT receipt. This can be a scan or picture taken of a receipt sent alongside your monthly expenses claim form.
Q: I need to undertake a longer trip requiring an overnight stay. How do I arrange this?
A: Where hotels, longer trains or flights are required the Authority’s Corporate Service team must be contacted. The team will arrange for booking to be made and paid for directly using the Authority’s approved travel service provider. This will ensure Members will not be out of pocket.
Q: What happens if I exceed 6 days in a month?
A: The Authority recognises that Members time commitment varies from month to month and approval is not required if in any particular month a Member works and claims more than 6 days. However, Members should ensure they work within a maximum of 72 days per financial year. Where there is a risk of a Member exceeding this, the Authority’s officials will highlight this.
Q: How do I access a payslip and P60?
A: The Authority has an online system. This can be accessed via this link when using your Authority computer and connected to the network.
Q: When will I receive payment of my attendance allowance and expenses?
A: Payments are received monthly in arrears.
The monthly deadline for submitting claims is by noon on the 5th working day of each month. Payments will be made on the 28th of each month unless that falls on a weekend in which case payment will be received on the preceding Friday. Generally separate arrangement is made for earlier payments in December.
