Allowances and Expenses (Police Officers) Standard Operating Procedure

Transcription

1 Allowances and Expenses (Police 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 & Development 6.00 (Publication Scheme) Date Published: 28/03/2017 (Publication Scheme)

2 Compliance Record Equality Impact Assessment: Date Completed / Reviewed: 11/03/2016 Information Management Compliant: Yes Health and Safety Compliant: Yes Publication Scheme Compliant: Yes Version Control Table Version History of Amendments Date 1.00 Initial Approved Version 21/10/ Removal of references to SCDEA in Appendix E 06/05/ Removal of section 7, Parking Penalty Fines 07/05/ Amendment to Section 20 Remote Island to Mainland Travel 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 Removal of section 13.1(d) and some minor corrections including numbering as per corporate template. 20/01/ /10/ /03/2017 (Publication Scheme) 2

3 Contents 1. Purpose 2. Application 3. Housing, Transitional Rent Allowance and Compensatory Grant 4. Travel Expenses During Tour of Duty Motor Vehicle Allowance (MVA) 5. Travel Expenses Between Home and Place of Work 6. Food, Drink, Accommodation and Other Expenses 7. Incidental Expenses for Residential Training 8. Advances to Cover Expenses 9. Central Service Allowances 10. On-Call Allowance for Federated Ranks 11. Plain Clothes Allowance for Federated Ranks 12. Dog Handler s Allowance 13. Relocation Expenses 14. Reimbursement of Medical Charges 15. Competency Related Threshold Payments 16. Reimbursement of Glasses for Display Screen Equipment (DSE) or Operational Use 17. Compensation for Damage/Loss to Personal Effects 18. Allowances Associated with Recall to Duty from Annual Leave 19. Telephone Accounts 20. Remote Island to Mainland Travel 21. Suspended Officers 22. Roles and Responsibilities (Publication Scheme) 3

4 Appendices Appendix A Appendix B Appendix C Appendix D Appendix E List of Associated Legislation List of Associated Reference Documents List of Associated Forms Transport Considerations Allowances Applicable to Particular Officers/Legacy Forces (Publication Scheme) 4

5 1. Purpose 1.1 This Standard Operating Procedure (SOP) supports the Scottish Police Authority (SPA) / Police Service of Scotland (Police Scotland) Pay and Reward Policy. 1.2 The purpose of this SOP is to outline the allowances and expenses provided to police officers, whilst also providing the processes and entitlements associated with these allowances and expenses. 2. Application 2.1 These procedures apply to police officers only. 3. Housing, Transitional Rent Allowance and Compensatory Grant 3.1 Where a police officer joined a legacy Scottish force before 1 September 1994 and is not provided by Police Scotland with rent-free accommodation, they will either be entitled to Housing Allowance, Transitional Rent Allowance or a Compensatory Grant provided they meet the relevant criteria. Police officers, who joined Police Scotland on or after 1st September 1994, are not entitled to any allowance in respect of rent/housing. 3.2 For those entitled to this allowance, further information can be provided at Appendix E. 4. Travel Expenses During Tour of Duty - Motor Vehicle Allowance (MVA) 4.1 MVAs are nationally agreed police officer mileage rates for travel carried out as part of their duty. Rates vary dependent on how essential the need for a private motor vehicle is to carry out their role. Definitions are included at sections 4.4 to Where consideration is being given to the addition or removal of a MVA from a particular post this should be progressed to the relevant Chief Superintendent/ Head of Department to be submitted to the Designated Deputy Chief Constable (DCC) for consideration via subject sheet. 4.3 Current rates can be found in Allowances Rates for Police Officers guidance on the intranet. 4.4 Definitions and Eligibility Essential User (Publication Scheme) 5

6 4.4.2 Where the Designated DCC determines that the duties normally performed by a police officer result in the need for a private motor vehicle to be essential, the police officer will be categorised as an Essential User and will receive the Essential User Lump Sum Payment and the Essential User Mileage Rate for the distance travelled (refer to Appendix D for guidance in relation to determining the best mode of transport to be used) Where a police officer becomes an Essential User at some point during the year, the actual lump sum payment will be pro-rated based on the amount of completed months the police officer has been defined as an Essential User in that year Where the police officer is on sick leave, maternity/adoption/additional paternity leave, or the motor car in question is out of order, for a continuous period of four weeks or more in that year then this allowance may cease to be paid at the end of the fourth week until the date the police officer returns to work. This will be if this is decided by Scottish Ministers and the Scottish Government and this would be notified to the officer affected. The officer must ensure that their line manager is aware that their car is out of order The officer would continue to receive this entitlement during annual leave, ordinary paternity (maternity support and adoption support leave). For clarity in relation to the difference between additional and ordinary paternity refer to the Adoption, Maternity and Paternity SOP. 4.5 Casual User Where the Designated DCC determines that the duties normally performed by a police officer result in the need for a private motor vehicle to be desirable the police officer will be categorised as a Casual User and will be paid at the Casual User Rate for the distance travelled (refer to section Appendix D to determine when use of a private vehicle is appropriate). 4.6 Non Essential/Non Casual User Rate There may be an occasional requirement for police officers to use their own vehicle where they are not defined as Essential or Casual Users and these will be paid at the Non Essential/Non Casual User Rate Before considering the use of a private car, the process outlined in Appendix D requires to be considered. 4.7 Engine Size and Insurance Requirements In order to be eligible for a MVA the officer must have the appropriate private car insurance which will be Business Class 1 insurance cover The rate of MVA provided is dependent on the engine size of the car. (Publication Scheme) 6

7 4.7.3 Where a police officer uses a private motor vehicle with a minimum engine size of 500cc they must be willing to carry passengers for work related purposes, where such a requirement exists. 4.8 Use of Public Transport Any cost reasonably and necessarily incurred during a tour of duty for the use of public transport will be reimbursed. 4.9 Tax All travel during the officer s tour of duty is paid non-taxable. Where the mileage rate paid exceeds the HMRC approved rate, the profit element is reported to HMRC and there will be a subsequent adjustment made to individual PAYE coding for the next tax year Claim Process Expense claims are in line with legacy processes for each Division/ Department. 5. Travel Expenses Between Home and Place of Work 5.1 Police officers will not normally be entitled to the relevant MVA mileage rate when travelling to and from their home and normal place of work. However there are exceptions to this and these are outlined within sections 5.2 to Travelling Time The following circumstances are defined as travelling time and will result in receipt of travel expenses between home and place of work: travelling in between tours of duty where the normal daily period of duty is required to be performed in more than one tour of duty (ie a split shift). travelling to and from home as a result of being recalled to duty including those officers who are on-call or called to court. No travelling time is payable if the recall to duty exceeds six hours For further information in relation to travelling time refer to the Pay, Overtime and TOIL (Police Officers) SOP. 5.3 Travel to Temporary Place of Duty Where there is a requirement to travel to a temporary place of duty for any reason, officers will be entitled to claim additional travelling expenses incurred. Subject to section 5.4, additional travelling expenses can no longer be claimed where the temporary place of duty becomes their usual place of duty Additional travelling expense means the difference in public sector transport fares or the difference in miles calculated by deducting either: (Publication Scheme) 7

8 a. The public transport fare incurred travelling from home to the usual place of duty from the public transport fare incurred travelling from home to the temporary place of duty; or b. The miles normally travelled from home to the usual place of duty from the miles travelled from home to the temporary place of duty Where the difference in public sector transport fares are claimed, claims must be supported by a receipt Where the difference in miles is claimed, reimbursement will be paid at 36.9 pence per mile. NOTE: Most insurance companies do not consider travel to a temporary place of work as normal commuting and additional business use cover may be required. It is the individual s responsibility to ensure their vehicle is adequately insured for use. 5.4 New Posting Involving Long Distance Commute Where an officer is transferred by Police Scotland in line with the Postings and Transfer SOP and the return journey is greater than the return journey immediately prior to the transfer, the following rules will apply: Where the new posting is less than 35 miles from the officers home, no payment will be made; Where the new posting is between 35 and 55 miles from the officers home, either relocation (in line with section 13) or additional mileage (in line with section 5.4.7) will apply by agreement of Police Scotland; Where the new posting is more than 55 miles from the officers home, relocation (in line with section 13) will apply Paragraph (5.4.1) will not apply where an officer requests a transfer in line with section 4.3 of the Postings and Transfer SOP Paragraph (5.4.1) would apply where an officer successfully applies for an advertised post Travelling expenses will be paid at 36.9 pence per mile and submitted on mileage forms in line with legacy processes It is recognised that there may be occasions where individual circumstances will need to be considered. These should be submitted to the Chief Superintendent /Head of Department in the first instance to consider such applications Where Police Scotland agreed that individuals can elect to travel as opposed to require to relocate, any circumstances that they have asked Police Scotland to consider in support of travel rather than relocation will be (Publication Scheme) 8

9 reviewed annually to ensure the continued relevance against both individual and business needs Where Police Scotland have agreed that an individual can travel rather than relocate, additional mileage between will be paid up to a maximum of three years. Following which and assuming there are no circumstances that have arisen that would require the individual to relocate, then approval may be given to continue travelling without requiring to relocate, however, no additional expenses would be paid if the individual makes the personal decision to do so. NOTE: HMRC rules allow for the reimbursement of expenses incurred travelling to a temporary place of work, free of tax for up to two years. Expenses incurred and reimbursed for travelling to a usual place of work are taxable. You should also note HMRC considers that after two years a temporary place of work is considered as a usual place of work. If it is known from the outset that the temporary posting will last longer than two years, all expenses are taxable from day one. This applies even if in the event the temporary posting is actually less than two years. If the temporary posting is expected to last less than two years but in the event lasts more than two years, expenses incurred up to two years shall be tax free; expenses incurred from two years plus one day onward are taxable It should be noted that the above are indicative trigger points, taking into account an average 45 minutes travel per single journey route as an indicator of reasonableness. It is recognised that time alone is not the sole indicator in determining reasonableness, and any decisions should take account of other factors including type of roads, road conditions, shift patterns and nature of post Police Scotland reserves the right to consider reasonableness in individual circumstances, taking into account specific welfare/health and safety considerations such as travel routes and shift patterns. 5.5 Relocated Due to Temporary Transfer/Temporary Place of Duty Where an officer is temporarily transferred to a post or is required to attend a temporary place of duty for a minimum of one week and this results in them being temporarily relocated away from their home (e.g. the Scottish Police College (SPC) or prolonged surveillance work) police officers will be entitled to one return journey to their home per week. 5.6 Probationer Training at the Scottish Police College For their first week at the SPC, probationary constables will be required to make their own travel arrangements. (Publication Scheme) 9

10 5.6.2 In cases where the probationary officer stays a considerable distance away and it would be unreasonable to have them travelling to the SPC on the morning of the first day, accommodation can be provided at the SPC the night before. This should be arranged via the Conference and Accommodation Team (CAT) at the SPC. During the remainder of their initial training, probationary constables will be offered the use of hired vehicles to assist with travelling to and from the SPC, subject to having successfully completed a basic driving assessment at the SPC during week one of the initial training course. The hired vehicles are not provided to each individual officer, probationary constables will be required to travel together Further details in relation to Probationary Constables are outlined in the Management and Development of Probationary Constables SOP. 5.7 Tax Claims for travel to and from the usual place of work are generally taxable, however may be non-taxable where the posting is temporary. Additional travelling expenses claims are non-taxable. 6. Food, Drink, Accommodation and Other Expenses 6.1 General Approval Requirements All expenditure claims must be deemed as necessary, reasonable and backed by a receipt. A common sense approach should be applied. There will be no upper limit, however consideration must be given to the nature of the duties being performed, the location, statutory period of refreshment or the opportunity as far as exigencies permit for refreshment and the duration of retention of duty Payments without receipts will be given in circumstances where the police officer s safety could be put at risk, the success of a covert operation may be compromised or in extreme cases where a receipt cannot be obtained. 6.2 Food and Drink When, during a tour of duty, a police officer is necessarily prevented from having a meal in the usual way, they will be reimbursed the difference when the cost of the meal is greater than the cost of the meal they usually take in that tour of duty When an officer is retained on duty beyond their normal daily period of duty, they shall be reimbursed the cost of any meal they necessarily take. In determining whether this is necessary, consideration should be given to the duration of the retention on duty and whether there was any alternative to the additional expense, for example, the provision of snacks/meals by Police Scotland. (Publication Scheme) 10

11 6.2.3 Alcoholic beverages bought as part of a business meal and tips/gratuities will not be reimbursed All claims for reimbursement of food expenses, which relate to a meal at an officer s usual place of duty will be taxable. Claims taken away from the normal place are non-taxable. 6.3 Accommodation An officer shall be reimbursed accommodation expenses necessarily incurred in connection with duty away from their usual place of duty, or where it is necessary because they have been retained on duty beyond their normal daily period of duty. Accommodation will be deemed necessary in the following circumstances: where an officer has been retained on duty and it would be unreasonable to expect the officer to travel home due to the length of their shift and the distance they would have to travel home; or, Where an officer is not working at their usual place of duty and it would be unreasonable to expect them to travel to their different home following their duty due to the travel distance Accommodation should be organised in advance through the legacy process used to book accommodation, where possible. Where not possible the accommodation booked by the officer should be approved by their line manager who will determine whether this is the most effective practical option for accommodation All claims for accommodation are non-taxable. 6.4 Low Value Goods, Equipment or Services There may be occasions where low value goods, equipment or services are required immediately and as a result an officer may incur an expense on behalf of Police Scotland. Such expenses will be reimbursed provided they total less than 200 and have been authorised. Typical items may include power cards, building materials, vehicle fleet consumables, car wash, road maps or fuel for hire vehicles The purchase of specialist clothing must be authorised in advance by the budget holder and will be procured through Police Scotland suppliers wherever possible All claims for low value goods, equipment or services are non-taxable. 6.5 Considerations Specific to Surveillance During the course of operational surveillance there will be occasions when officers deployed on foot make purchases within premises in order to maintain observations without arousing suspicion. Examples may include the purchase (Publication Scheme) 11

12 of food, drink and occasionally alcohol (for the purpose of a specific operation), within premises or the purchase of general goods within shops In some instances a receipt for such purchases will be provided as a matter of course whilst in other instances the request for a receipt may arouse suspicion All such expenses, incurred during operational surveillance on foot, will be reimbursed with or without a receipt, provided they are considered necessary and reasonable by the claimant s supervisor Non-perishable goods with a value over 10 will be returned at a later date and will not be reimbursed as a surveillance expense Officers that may be required to deploy on operational surveillance are required to carry a personal overnight bag containing sufficient toiletries and clothing to continue duty away from home unexpectedly over two days. Where there is an unexpected requirement to work away from home for more than two days reasonable expenditure on clothing and toiletries incurred will be reimbursed During unexpected requirements for surveillance officers to work away from home, officers may find it convenient for one officer to purchase food and drink for all members of a surveillance team. Such non taxable subsistence costs will be submitted for payment as per legacy processes An out of hour s service is available to supervisory surveillance officers to facilitate the covert booking and payment of hotel accommodation for operational surveillance officers at short notice. Where such booking is not possible or feasible the Detective Inspector in charge of the surveillance team may arrange and make payment for such accommodation as is necessary Wherever operationally feasible, a Government Procurement Credit Card should be used to make such bookings, though if this is not possible a supervisory officer may make whatever arrangements are operationally necessary. 6.6 Expense Claim Process Any expense claim should be submitted as per legacy processes as soon as reasonably practicable after expense incurred. An explanation should be provided where this is not provided within a reasonable timeframe As per section where obtaining a receipt is not possible or practicable the officer s line manager will carefully consider each claim in verifying that it is both necessary and reasonable Officers should attach the receipt to a printed copy of the associated claim form having written the claim reference number on the rear of the receipt. (Publication Scheme) 12

13 6.6.4 Receipts relating to covert expenses of the Scottish Witness Protection Unit, Special Operations Unit and Source Management Unit will be managed and retained securely by supervisors within those units. 7. Incidental Expenses for Residential Training 7.1 Where an officer is required to attend a residential training course and is required to stay away from home overnight for working reasons then they will be entitled to an Incidental Expenses Allowance. 7.2 The Incidental Expenses for Residential Training rates are updated via Scottish Government and current rates can be found in Allowances Rates for Police Officers guidance on the intranet and can be accessed via the link in Appendix B. 8. Advances to Cover Expenses 8.1 Advances to cover expenses should only be provided where expense claim relates to duty away from the usual place of duty or it would be unsuitable to follow normal procedures in claiming expenses e.g. where the expenses related to a particular duty are excessive and it would be unreasonable to expect an officer to wait until the claim is processed and paid to the officer. 8.2 Such requests should be made as per legacy processes. 9. Central Service Allowances Payable to Police Officers at the Scottish Police College (SPC) 9.1 A nationally agreed allowance is provided to police officers who work at the SPC. This allowance reflects the current value of officers working long hours at the SPC and the domestic disturbance associated with a residential appointment. 9.2 The Central Service Allowance rates are nationally agreed via the Scottish Government and current rates can be found in Allowances Rates for Police Officers on the intranet and can be accessed via the link in Appendix B. 9.3 Where the police officer is on sick leave or maternity/adoption leave for a continuous period of four weeks or more in that year then this allowance will cease to be paid at the end of the fourth week until the date the police officer returns to work. 9.4 The officer would continue to receive this entitlement during annual leave, maternity support and adoption support leave. (Publication Scheme) 13

14 10. On-Call Allowance for Federated Ranks 10.1 Definition On-call is defined as any predetermined operational requirement for an officer to be available, outside of their normal working hours. These are roles designated by the Chief Constable as having an on-call requirement, to attend or undertake duty where they must remain continuously and immediately available and fit for work when they are scheduled as off duty When on-call, officers must: remain within reasonable travelling distance of their place of work; be contactable by telephone and be able to resume duty at short notice; and be fit and able to be deployed for the full range of operational duties A period of on-call is the period between the end of one tour of duty and the commencement of the next or 24 hours from the end of one tour of duty, whichever period is less This is different and separate to any Recall to Duty or duty undertaken which is subject to separate arrangements as is outlined in the Pay, Overtime and Toil (Police Officers) SOP Minimising On-Call Requirement Where a role does contain an on-call requirement, every effort must be made to reduce the number of occasions in which police officers are required to be on-call Planned duty rosters and an on-call rota must be produced and published every three months Before designating a role as having an on-call requirement, consultation and agreement must be sought from the Scottish Police Federation Joint Central Committee. The list of approved On-Call roles is published on Force Intranet Police Officers will only be placed on-call in other roles in exceptional circumstances as agreed on a case by case basis by the relevant Deputy Chief Constable As far as the exigencies of duty permit, a period of on-call may include rostered rest days, however, it should not include consecutive periods of rostered rest days The requirement for police officers to perform on-call during their rest days or public holidays should be kept to a minimum. Police officers will not be asked to perform on-call whilst on an annual leave day, during a period of annual leave or when on any other form of leave. (Publication Scheme) 14

15 Appropriate risk assessments must be carried-out to ensure that a requirement to be on-call is consistent with the Health and Safety SOP It must be ensured that Police Scotland complies with the requirements of the Working Time Regulations. Police Officers should be given their entitlements to uninterrupted daily and weekly rest and, where appropriate, the limits on night workers working hours must be complied with. In relation to daily and weekly rest, police officers must know in advance that their period will not be interrupted, unless due to exigencies of duty Recommending Roles for On-Call Roles will only be defined as having an on-call requirement where it is critical that a police officer is required to be available in order to respond to unforeseen events Recommendations in relation to posts to be either added or removed from the on-call list should be submitted to the Chief Superintendent/Heads of Department for initial consideration. Where supported, these should be progressed to the Designated ACC for final approval When making recommendations consideration should be given to the following questions: What is the operational need? Can this need be met by police officers already on duty? If not, do rosters need to be rescheduled to facilitate adequate staffing levels and ensure operational resilience? If there is a need for off duty police officers to perform on-call, how can the frequency of this and the duration of each on-call period be minimised. Would the proposed arrangements place an unreasonable or disproportionate impact on a specific rank, role, protected characteristic or an individual police officer s personal life? Where there is a foreseeable or predetermined operational need it should be ensured, as far as practical, that a suitable resilience capability can be put in place within the relevant roles without the need to place police officers On- Call Entitlement The On-Call Allowance rates are updated via the Scottish Government and current rates can be found in Allowances Rates for Police Officers guidance on the intranet and can be accessed via the link in Appendix B Supervisors should ensure that the hours the police officer works and the number of occasions and hours required to perform On-Call duties are recorded (Publication Scheme) 15

16 The list of approved on-call roles are published within the relevant Specialist Services sections of the Intranet Officers will receive this entitlement in line with legacy arrangements. 11. Plain Clothes Allowance for Federated Ranks 11.1 Definitions and Eligibility Where a police officer in a federated rank (Constable to Chief Inspector) undertakes the majority of their duty time in plain clothes, over a period of three months or more, they shall be granted a plain clothes allowance The duty time in plain clothes shall be measured over a three month period and will be paid to the officer for each qualifying month Chief Superintendent/Heads of Departments should determine at a local level those officers eligible to make this claim Where the police officer is on sick leave or maternity/adoption leave for a continuous period of four weeks or more in that year then this allowance will cease to be paid at the end of the fourth week until the date the police officer returns to work The officer would continue to receive this entitlement during annual leave, maternity support and adoption support leave Officers seconded to a plain clothes role for a period of less than three months will not be entitled to plain clothes allowance. However, if that period is subsequently extended beyond the three month period then payment will be backdated to cover the entire period Plain clothes officers carrying out a uniformed secondment will not be entitled to the allowance during the period they are in uniform Allowance Payment Process Officers will receive this entitlement in line with legacy arrangements Entitlement The Plain Clothes Allowance rates are updated via the Scottish Government and current rates can be found in Allowances Rates for Police Officers guidance on the intranet and can be accessed via the link in Appendix B. (Publication Scheme) 16

17 12. Dog Handlers Allowance 12.1 Definitions and Eligibility Where a dog owned by Police Scotland is kept and cared for by an officer at their home, the officer will be entitled to an annual Dog Handler's Allowance which reflects the costs associated with keeping and caring for the dog on the officers rest days and public holidays Where the officer keeps and cares for more than one dog at their home an additional 25 % of the allowance shall be provided per additional dog Other entitlements in relation to Dog Handlers will remain as per legacy provisions. Current provisions are under review in order to establish a national position Where the police officer is on sick leave or maternity/adoption leave for a continuous period of four weeks or more in that year then this allowance will only cease to be paid at the end of the fourth week if the officer no longer continues to keep and care for the dog(s) during the period of leave The officer would continue to receive this entitlement during annual leave, maternity support and adoption support For operational information in relation to police dogs please refer to the Police Dogs SOP Allowance Payment Process Officers will receive this entitlement in line with legacy arrangements Entitlement The Dog Handler s Allowance rates are updated via the Scottish Government and current rates can be found in Allowances Rates for Police Officers guidance on the intranet and can be accessed via the link in Appendix B. 13. Relocation Expenses 13.1 Eligibility Expenses will be provided: where a Chief Officer (Assistant Chief Constable or above) moves home on joining Police Scotland; or, except as a consequence of joining Police Scotland, and the removal is, in the opinion of the Chief Constable, due to the exigencies of duty or is made at the request of the Chief Constable and is, in the opinion of the Chief Constable, in the interests of the efficiency of Police Scotland. (Publication Scheme) 17

18 Where an officer is transferred by Police Scotland out with reasonable commuting distance they will be entitled to relocate and receive relocation expenses. A commuting distance would be deemed to be unreasonable where the new posting: would now involve the requirement to commute to and from an island and their current home; would now involve a commute of at least 35 miles each way; or was determined by the Chief Constable to be an unreasonable daily commute (eg health and safety concerns) Where an officer transfers post following a personal request to work in a different location, they will not be entitled to relocation expenses Where there is a shortage of suitably qualified officers or it is in the interests of efficiency that there is a requirement to relocate a suitably qualified officer for an advertised post then this officer will receive relocation expenses Where the move is short-term e.g. less than two years, consideration will be given to covering the cost of rental accommodation, where suitable Police Scotland accommodation cannot be provided for the period of the short-term transfer. This should be considered where this option is practical, reasonable and makes more financial sense than asking the officer to purchase a home for the period of their short-term posting Relocation Allowance Any request for relocation expenses must be fully scrutinised by management to ensure that claims are reasonable, required, and appropriate and, where possible, backed by receipt Travelling Expenses for Long Commute An element of an officers travelling expenses may be covered where the officer is required to commute long distances and they either cannot relocate or do not meet the relocation criteria outlined in section The travelling expenses provided are outlined at section 5.4 of this SOP These expenses are provided to support officers and are not intended to encourage officers to carry out a daily commute that would cause health and safety concerns. Where there are such concerns the Chief Constable reserves the right to discuss the potential requirement to relocate to remove any health and safety risks Tax Implications Any tax implications associated with being provided with relocation expenses will be covered by Police Scotland. (Publication Scheme) 18

19 13.5 General Entitlements for Buying/Selling Home Those who are eligible will be reimbursed for the reasonably incurred: cost of removal (or Police Scotland will carry out the removal); and expenses for the buying and the selling of their home, where applicable (i.e. agent s fees for sale, solicitors fees, stamp duty, mortgage early repayment penalty, home report costs, land registry fees). expenses for renting former property to tenants where the officer does not sell their home Reimbursement for buying a new home will only occur where: the officer owned their previous home; or, Police Scotland is satisfied that suitable accommodation could not have been provided or the officer could not have been reasonably expected to find suitable rented accommodation within a reasonable distance of their normal place of duty For the cost of removal three written quotes are required and Police Scotland will pay the lowest quote irrespective of which removal company the officer chooses to use. An exception to this will be where contractual arrangements currently exist with removal companies in legacy areas Entitlements when there is a Delay in Selling Previous Home Where the officer is unable to sell their main residence prior to relocation and purchases a property in the new location, reimbursement for payments of the following will be provided for the former home for the first 26 weeks following the move: council tax; mortgage interest ; property insurance Police Scotland may extend this 26 week period Where an officer is unable to sell their main residence and in the interim requests to rent a property in the new location reimbursement for payments of the following will be provided for the first 26 weeks following the move: mortgage interest on previous main residence; rental cost of similar property in new location; building insurance costs of the rented property if these are not included in the rental; and, council tax charges in excess of those being charged when residing in previous main residence When the officer and their family vacates their original main residence they will be expected to seek Council Tax relief on the vacant property and this will be offset against any Council Tax payment made in respect of the rented property. (Publication Scheme) 19

20 Where a rental is required in advance or a deposit is required, Police Scotland will consider the issue of a cash advance to cover this expense. By accepting an advance the officer agrees that where the rental is terminated, any sum advanced in respect of a deposit is immediately repaid to Police Scotland. An advance will also be made available where rental and Council Tax are required to be paid in advance. However, before any further advances are made, evidence will be required to confirm that the funds have been paid to the landlord. If this evidence is not provided, no further advances will be made It is the officer s sole responsibility and liability for entering into any lease, which should be of no longer than six months duration. Where a penalty clause is included in the lease for early exit from the lease, Police Scotland will meet this cost if the officer has exited in order to purchase a new main residence. However, if the officer decides to exit the lease for any other reason Police Scotland will accept no responsibility for the early exit penalty. Police Scotland will not provide the officer or a landlord with any letters of guarantee in respect of any rental or mortgage payment Payments will only be released on evidence of the payment of an invoice being made by the officer. Where advances are requested, evidence of payment will be required before any further advances are released. All payments made will be free of any tax and NI liabilities to the individual. These costs will be met by the service Any invoice where VAT is charged must be dated and clearly indicate the VAT number Where necessary, furniture may be put into storage It should be noted that only one claim for expenses associated with removal and relocation can be made where two police officers share a home and both move as part of the transfer of station Incidental Expenses associated with Move Claims may be submitted for any reasonable expense incurred which is incidental to the move. However, any anticipated expense must be discussed with People and Development (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 following is not a definitive list of what can constitute incidental expenditure but may provide some guidance: Carpets, including fitting (both cost and type will be subject to limitations) floor-covering, including fitting (both cost and type will be subject to limitations); (Publication Scheme) 20

21 Curtains/window dressings and fixtures, including fitting (both cost and type will be subject to limitations); Installation of electrical appliances ; Reconnection of satellite television; Reconnection of home computer; Losses incurred on school fees or uniforms, travel season tickets, if required to change as a result of transfer; Mail redirection for a period of 12 months Purchase of Fittings from Police Scotland House upon Departure It must be noted that all fixtures and fittings installed in a Police Scotland house and funded by incidental expenses will be owned by Police Scotland If however, an officer vacating a Police Scotland house wishes to take specific fittings from the house, then that officer will be required to pay Police Scotland a percentage of the original amount Police Scotland paid towards them based on the scale below. 0-1 year since fitting 60% of value 1-2 years since fitting 40% of value 2-3 years since fitting 20% of value Over 3 years since fitting Nil This arrangement only relates to officers vacating police authority housing and not to privately owned property Claims for reimbursement of incidental expenses should be made in subject report format for the attention of P&D. The report should detail the items/ services being claimed for and include receipts and invoices completed Any invoice where VAT is charged must be dated and clearly indicate the VAT number Relocation from Island to the Mainland following Retirement Officers who retire from an Island Posting by reason of service, compulsory age retirement, ill-health or following participation in the 30++ scheme will be entitled to financial assistance for the additional costs associated with a removal taking place overseas i.e. ferry expenses related to removal Officers are therefore required to submit a subject report via line management to P&D detailing their application for this financial assistance and providing satisfactory evidence (e.g. ferry fares and removal quotes) at the time of submitting their Resignation/Retirement Form. For further information in relation to the Resignation/Retirement process refer to the Resignation, Retiral and Discharge SOP (Officers). (Publication Scheme) 21

22 14. Reimbursement of Medical Charges 14.1 Officers will be entitled to reimbursement of expenses in relation to dental services, prescriptions for appliances and medicines under the National Health Service (NHS) if they are incurred by reason of an injury received in the execution of duty, where the officer concerned was not at fault. Refunds apply only in respect of treatment, prescriptions and appliances received personally by the claiming officer Officers will be reimbursed for any charges incurred for treatment outside the NHS provided that the treatment is not available within the NHS Scheme and has been prescribed by a relevant medical/dental practitioner, in such circumstances where an officer has been injured in the execution of duty A subject report with details of the incident should be provided and accompanied with a report from the relevant medical/dental practitioner confirming that the treatment required is as a result of the injuries sustained. 15. Competency Related Threshold Payments 15.1 Information in relation to Competency Related Threshold Payments can be found in the Pay, Overtime and TOIL (Police Officers) SOP. 16. Reimbursement of Glasses for Display Screen Equipment (DSE) or Operational Use 16.1 Display Screen Equipment Glasses/Contact Lenses The Health and Safety (Display Screen Equipment) Regulations 1992 requires that those employees who use DSE for a significant part of their normal working day are entitled to request regular eyesight tests Eyesight tests should be organised through an NHS free eyesight test. Where this is not possible the employee must confirm the reasons why to their line manager Where following these tests it is determined that an officer requires spectacles/contact lenses etc for the purposes of using DSE only, then Police Scotland will cover the cost of appropriate spectacles to assist in the use of DSE (refer to section 16.3) Operational Use Where spectacles are worn operationally, they should be of the approved pattern, details of which should be available from an Optician or alternatively Occupational Health. (Publication Scheme) 22

23 An individual who considers they require spectacles and are engaged on duties involving contact with the public or prisoners should obtain the relevant NHS prescription form from their own optometrist. The optometrist should certify any variations beyond a basic prescription as necessary Entitlements DSE Users - Police Scotland will cover the cost of appropriate spectacles for those who use DSE. Where frames are chosen for personal preference and this resulted in the price of the spectacles being more than that covered by Police Scotland, the officer would have to pay the difference as regulations only require that reasonable spectacles be provided Operational Requirement All costs associated with certified necessary variations will be covered by Police Scotland. If not certified necessary, any additional expense for personal preference variation beyond the basic prescription e.g. tinted lenses, designer frames, etc. are to be covered by the individual Process Claims for reasonable reimbursement of spectacle costs are in line with legacy processes for each Division/Department. 17. Compensation for Damage/Loss to Personal Effects 17.1 Conditions Relating to Claims for Compensation Before making such a claim, officers should first attempt to receive compensation through the courts via a Compensation Order as is outlined in sections 249 to 253 of the Criminal Procedure (Scotland) Act Any officer intending to wear or be in the possession of any article of value should secure personal insurance in their own right against possible damage or loss If appropriate compensation is not received via a compensation order where an officer suffers damage to, or loss involving their personal effects while in the course of their duty and wishes to make an application for compensation, a report giving full details of the damage or loss must be submitted to the Divisional Commander/Head of Department Claims for the loss of cash or damage to private motor vehicles will not be accepted. Reimbursement will not be made for fair wear and tear. (Publication Scheme) 23

24 Claims for compensation in respect of personal property (i.e. clothing and other personal belongings) will not be accepted unless the following conditions are satisfied: The claimant must have been at work or acting in the course of their duty. There must be no contributory negligence on the part of the claimant which would invalidate the claim. At the time of the damage or loss, the property was with the claimant in their personal possession and the damage or loss arose in the performance of their duties. The claimant had taken all reasonable steps to claim compensation under any existing private insurance policy, or if a third party was involved, from the third party. Allowing for the condition of the article at the time it was damaged or lost, the amount claimed in respect of its repair or replacement is reasonable (payment is based on current value of the article at the time of the loss and not on the cost of the replacement). The article in question was such that it was reasonable for the claimant to bring it on duty. In this context it is stressed that any item taken on duty, such as a wrist watch, should not be of high value or liable to be easily damaged Total Losses In cases of total loss, any payment will be based on the cost of the replacement Complaints Against the Police by Third Parties To comply with the terms of the indemnity provided for the police by the Police Scotland insurers, any public liability or employee liability claims against the police should be brought to the attention of the Professional Standards Department who administer such claims on behalf of Police Scotland. The exception to this relates to motor insurance claims which should be forwarded for the attention of the Fleet Manager. 18. Allowances Associated with Recall to Duty from Annual Leave 18.1 When an officer is recalled to duty during annual leave the following allowances will be granted where they are necessary, reasonable and backed by a receipt (where possible): travelling expenses; food and drink expenses; expenditure over and above the allowances covered above necessarily incurred on food and lodging in rare cases where the police officer's house is closed during the absence of his family on holiday; and any charges made at the holiday place for accommodation or food in respect of periods during which the police officer was absent from that (Publication Scheme) 24

25 place, provided they show that they have taken all possible steps to avoid the expenditure. 19. Telephone Accounts 19.1 Officers who require to be contacted on an on-call/out of hours basis will either have access to a personally allocated mobile phone, or be provided with one where necessary In exceptional circumstances, where business calls require to be made from an officer s private telephone, a claim for expenses incurred may be made in the normal way, ensuring that appropriate proof of expenditure is attached. 20. Remote Island to Mainland Travel 20.1 Travel Costs For all officers living on islands provision would be provided for three return trips to the mainland per year This rule will apply to any of the following provided they are travelling with the officer: the officer s co-habiting partner; dependent children (who are either, under 18 years and normally reside with the officer, is in full-time education on the mainland studying for their first qualification or is disabled and normally resides with the officer); and any dependent over the age of 65 who is normally resident with the officer on the island If an officer transfers to or from an island part way through the financial year their concessionary travel entitlement is pro-rata Police Scotland will meet the Tax element of the concessionary travel entitlement The officer, co-habiting partner and dependents as previously defined do not have to travel as a family unit and should they choose to travel separately they remain eligible for concessionary travel allowance Officers on maternity leave and officers working part-time are entitled to the full complement of concessionary travel journeys Should the officer, co-habiting partner or dependent as previously defined choose to book their car onto the ferry to the mainland only three such trips would be reimbursed per household each financial year. (Publication Scheme) 25