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Guidance

Appendix F: Travelling Expenses and Payment for Subsistence Scheme Rates

Updated 16 December 2025

Note: To see tables in full, select the landscape layout option.

Rates for meals

From 1 January 2026, the following HMRC rates apply for claims of subsistence:

  • £5.00 for travel of five hours or more (£10.00 supplement if travel is ongoing at 8pm)
  • £10.00 for travel of 10 hours or more (£10.00 supplement if travel is ongoing at 8pm)
  • £25.00 for travel of 15 hours or more (and ongoing at 8pm)

Authorised car users’ mileage rates

Car mileage rates
Users' mileageRate
Per mile - first 10,000 miles45 pence
Per mile - next 10,000 miles25 pence

Vehicles via the Council’s Salary Sacrifice Scheme

Hybrid cars are treated as either petrol or diesel for fuel rates. The rates change on a quarterly basis. Full information is found on the Scottish Government website for Advisory Fuel Rates.

Motorcycle and Bicycle rates

Motorcycle and bicycle rates
VehicleRate
Motorcycle - per mile24 pence
Bicycle - per mile20 pence

Interview expenses – mileage rate

The mileage rate per mile is 10 pence for interview expenses.

Disturbance rate for overnight stays

The Disturbance rate for overnight stays is £5.00 per night.

Excess travelling rate

The excess travelling rate per mile (for authorised car users only) is 12.7 pence.