Chief Constable s Transfer Reimbursement of Expenses. (Chief Officers) Standard Operating Procedure

Transcription

1 Chief Constable s Transfer Reimbursement of Expenses (Chief Officers) Standard Operating Procedure Notice: This document has been made available through the Police Service of Scotland Freedom of Information Publication Scheme. It should not be utilised as guidance or instruction by any police officer or employee as it may have been redacted due to legal exemptions. Owning Department: Version Number: People and Development 3.00 Date Published: 15/06/2018 Version 3.00

2 Compliance Record Equality and Human Rights Impact Assessment (EqHRIA): Date Completed / Reviewed: Information Management Compliant: Health and Safety Compliant: Publication Scheme Compliant: 13/06/2018 Yes Yes Yes Version Control Table Version History of Amendments Date 1.00 Initial Approved Version 10/10/ Minor changes to nomenclature contained within the document such as PSoS to Police Scotland and Human Resources to People and Development. SOP has been formatted onto new corporate template Amendments to the governance process that now requires SPA CEO approval of expenses beyond normal limits. Changes also clarify the process for payment of expenses. 12/10/ /06/2018 Version

3 Contents 1. Purpose 2. Application 3. Definition 4. Process 5. Reimbursement of Expenses 6. Removal Costs 7. Reimbursement of Legal, Estate Agent and Surveyor Fees 8. Mortgage Interest Payment 9. Council Tax Payment 10. Incidental Expenses 11. Second Homes 12. Temporary Accommodation and Travel Expenses 13. Personal Tax Liability 14. Recovery of Expenses 15. Invoices 16. Appeals 17. Roles and Responsibilities Appendices Appendix A Appendix B Appendix C List of Associated Legislation List of Associated Reference Documents List of Associated Forms Version

4 1. Purpose 1.1 This Standard Operating Procedure (SOP) supports the Scottish Police Authority (SPA) / Police Service of Scotland (Police Scotland) Resourcing Policy. 1.2 The purpose of this SOP is to provide guidance on the entitlement of financial assistance for Chief Officers who are required to move home on joining SPA / Police Scotland or relocate at the request of the Chief Constable. 1.3 The SOP provides clarification to ensure Chief Officers are reasonably reimbursed for financial outlay incurred as a consequence of the requirement to move home. 2. Application 2.1 The SOP applies to all Chief Officers (Assistant Chief Constable or above) who are required to move home in the interests of the efficiency of SPA / Police Scotland or are subject to a Chief Constable s transfer. 3. Definition 3.1 A Chief Constable s transfer is defined as circumstances where a Chief Officer moves home: on joining SPA / Police Scotland from another Force; where the move is, in the opinion of the Chief Constable, due to the exigencies of police duty or; where the move is made at the request of the Chief Constable and is, in their opinion, in the interests of the efficiency of the Force. 4. Approval for Chief Constable Transfers 4.1 No approval should be given for a Chief Constable transfer other than by the SPA Chief Executive Officer (CEO). Where appropriate, a report outlining the details in respect of necessity of the transfer, supported by the Chief Constable, should be submitted to the SPA CEO for consideration prior to any transfer being offered or progressed. Requests for approval for a Chief Constable s transfer will be considered by the SPA CEO within four weeks of being submitted. Version

5 5. Reimbursement of Expenses 5.1 Where a Chief Officer moves home as the result of a Chief Constable s transfer the Force will reimburse the following expenses in line with Determinations made under the Police Service of Scotland Regulations 2013: the reasonably incurred cost of removal; expenses reasonably incurred relating to the selling of the former home; expenses reasonably incurred where the former home is rented to tenants and where the Chief Officer is the owner (for a maximum period of 18 months from the date of appointment); expenses reasonably incurred with the acquisition of a new home; expenses reasonably incurred with the acquisition of a second home, where appropriate (refer to Section 11 for further guidance); in certain circumstances mortgage interest payments, rent and council tax payments associated with the former home; and items of expenditure incidental to the move and not otherwise covered under the Police Service of Scotland Regulations 2013 if satisfied of the necessity of the expenditure. 5.2 All claims must be made within 18 months of appointment (any extension beyond 18 months requires SPA Board approval). 5.3 It is important that Chief Officers engage in early discussion with People and Development (P&D) to ensure there is clear understanding as to what may be regarded as reasonable in the particular circumstances of their transfer. This will help to prevent any misunderstandings or unrealistic expectations. 5.4 All claims must be submitted as soon as reasonably possible and within 18 months of the date of appointment. Claims made out with this time period without prior approval in writing will not be reimbursed. 5.5 The entitlements to allowances are provided in more detail in Sections 6 to Payment will only be concluded on submission of relevant receipts. 5.7 All claims must be made as described in Section 15. Version

6 6. Removal Costs 6.1 SPA / Police Scotland will reimburse the cost of the removal of household effects from the former home to the Chief Officer s new home. The Chief Officer should obtain three quotations from reputable removal contractors and thereafter, submit details of the quotations to P&D for selection and approval. 6.2 The invoice from the removal contractors should be completed as detailed in Section 15 and forwarded to P&D. 6.3 Consideration will also be given to reimbursing necessary storage costs for a limited period. 7. Reimbursement of Legal, Estate Agent and Surveyor Fees 7.1 Chief Officers are entitled to claim reimbursement of legal, estate agent fees and surveyor fees in relation to the sale of a former home and in the creation of a Home Report (for a maximum period of 18 months from the date of appointment). These fees will be met initially by the Chief Officer and subsequently reclaimed from SPA / Police Scotland. Where possible, the Chief Officer should obtain three quotations from reputable estate agents and thereafter, submit details of the quotations to P&D for selection and approval. 7.2 Invoices should show the Value Added Tax (VAT) element to enable it to be claimed back by the Force. 7.3 On transfer all Chief Officers should be aware that any mortgage deal entered into, where the penalty infringes the expected tenure dates of the deployment will not result in reimbursement of the associated costs incurred. Officers who apply for promotion or specialist posts outwith tenure will have their claims for reimbursement of Mortgage Penalty Fees individually reviewed. 7.4 Chief Officers are also entitled to claim reimbursement of all legal costs and fees relative to the purchase of the new home, provided that they were the owner of their former home, or if not, where the Chief Constable is satisfied that appropriate rented accommodation cannot be provided. 7.5 An advance to cover expenses may be considered where appropriate. Such requests should be made to P&D. Version

7 8. Mortgage Interest Payment 8.1 If a Chief Officer is unable to sell their former home prior to the date of transfer, SPA/Police Scotland will reimburse the interest element of the mortgage relating to the former house. This mortgage interest payment will be paid for 26 weeks. However, it may be extended for a further period if exceptional circumstances exist or be shortened if adequate steps are not taken to terminate liability for such expenditure. Please note that in line with the provisions of the Police Service of Scotland Regulations 2013, SPA / Police Scotland can offer no guarantee that the Chief Officer concerned will not have to meet the costs associated with mortgage interest on their former home after this initial period of 26 weeks. 8.2 Applications for reimbursement of mortgage interest should be made to P&D for consideration outlining the value and selling price of the Chief Officer's former house and the name and address of the estate agent through which the property is being sold. 8.3 Extension of payments beyond 26 weeks requires P & D to submit a report to the SPA CEO for consideration and approval. 9. Council Tax Payment 9.1 SPA/Police Scotland may also reimburse council tax payments relating to a Chief Officer s former home. Council tax payments will be paid for a maximum of 26 weeks. However this period may be extended if exceptional circumstances exist. The period may also be shortened if adequate steps are not taken to terminate liability. Chief Officers must notify their local authority immediately when they vacate their property in order that their payments can be re-assessed. 9.2 Extension of payments beyond 26 weeks requires P & D to submit a report to the SPA CEO for consideration and approval. 10. Incidental Expenses 10.1 Claims may be submitted for any reasonable expense incurred which is incidental to the move however any anticipated expense must be discussed with P&D and agreed in writing prior to any expense being incurred. It should be realised, however, that all claims submitted may not necessarily be met, as reimbursement (in whole or in part) is conditional upon expenditure being reasonably incurred. The total funds available for reimbursement of incidental expenses are normally limited to 2,000. Costs beyond this will require to be considered on a case by case basis with the final decision made by the SPA CEO. Version

8 10.2 Claims for reimbursement of incidental expenses should be submitted on form Claim for Travel and Other Expenses for the attention of P&D. The report should detail the items/services being claimed for and include receipts and invoices completed as detailed in Section 15 relating to the items purchased. 11. Second Homes 11.1 Reimbursement of the costs relating to the acquisition of a second home will be applied as there are a number of factors that may deter a Chief Officer from relocating their main family home, including: children approaching important stages in their education; or the conditions prevailing in the Scottish housing market would make it financially challenging to acquire an equivalent family home in Scotland Reimbursement of the costs relating to the acquisition of a second home would apply when: the existing family home is held to be not convenient for daily commuting; and; the second home is purchased within 18 months of the date of appointment Reimbursement of expenses for the purchase of a second home requires P & D to submit a report to the SPA CEO for consideration and approval. 12. Temporary Accommodation and Travel Expenses 12.1 Reimbursement of expenses up to a maximum of 1,200 per month for rental costs for temporary accommodation including Council tax will be paid for a maximum period of six months SPA / Police Scotland will reimburse the cost of fortnightly economy return flights / economy train journeys or equivalent car travel for Chief Officers to visit their family, or vice versa, for a maximum period of six months, where appropriate Chief Officers are responsible for making all necessary arrangements relating to temporary accommodation and travel. 13. Personal Tax Liability 13.1 SPA / Police Scotland shall be responsible for any associated tax liability costs incurred as a consequence of a Chief Officer moving home to take up a post with the organisation in line with Determinations made under the Police Service of Version

9 Scotland Regulations United Kingdom and Scottish tax law will apply in all circumstances. 14. Recovery of Expenses 14.1 If a Chief Officer chooses to leave their post, resign or retire within two years of their appointment they will be liable for the repayment of the following reimbursement costs: 75% of all costs incurred - within one year of appointment 50% of all costs incurred - within two years of appointment. 15. Invoices 15.1 All invoices must be submitted to P&D and made payable to Scottish Police Authority c/o the Chief Officer s rank and name and if applicable the VAT element should be clearly shown on the invoice to enable the legitimate recovery of the VAT element by the Force It should be noted that the SPA CEO cannot in all cases accept responsibility for other costs associated with a transfer not specifically mentioned in this document. Each claim for the reimbursement of such costs will be assessed on its own merits All payments will be processed in the payroll system to ensure appropriate accounting treatment. 16. Appeals 16.1 Any Chief Officer who considers that they have not been granted Chief Constable s transfer status or reimbursement of reasonably incurred expenses, in conflict with the terms of this document may request a decision on applicability by the Chair of the People Committee Such a request does not affect the Chief Officer's right to utilise the Force s grievance procedure. Further information can be found in the Grievance Procedure (Police Officers and Authority / Police Staff) SOP. 17. Roles and Responsibilities 17.1 Chief Officers Chief Officers are responsible for: engaging with P&D to seek clarification regarding entitlements; submitting claims as soon as reasonably possible; Version

10 submitting relevant receipts; and obtaining quotations from contractors / estate agents and submitting them to P&D for approval People and Development (P&D) P&D is responsible for: submitting a report to the SPA CEO highlighting details of Chief Constable Transfer request; supporting the Chief Constable Transfer request process; issuing written confirmation of anticipated incidental expenses that have been agreed; and authorising payment and forwarding invoices to Finance Chief Constable The Chief Constable is responsible for: Supporting Chief Constable Transfer requests Chief Executive Officer (Scottish Police Authority) The Chief Executive Officer is responsible for: approving Chief Constable Transfer request; consideration and approval of reimbursement costs beyond normal limit; providing an annual update on all Chief Officer Relocation Expenses to the People Committee; seeking approval from the SPA Board on reimbursement decisions where there is a concern in relation to best value. Version

11 Appendix A List of Associated legislation Police Service of Scotland Regulations 2013 Version

12 List of Associated Reference Documents Appendix B Resourcing Policy Version

13 Appendix C List of Associated Forms Claim for Travel and other Expenses Version