Non-Executive Directors’ and Determinations Panel members’ expenses and other financial arrangements policy
Approved on 27 July 2026
On this page
- Scope and purpose
- Claimable expenses – travel and subsistence
- Grossing up expenses
- Claimable expenses (with valid receipts, where appropriate)
- Overseas accommodation
- Staying with relatives
- Guidance on expenses for meetings when not staying overnight
Scope and purpose
Scope
This policy applies to both Non-Executive Directors (NEDs) of the Board and Members of the Determinations Panel who are hereafter collectively referred to in this policy as ‘Members’, unless a subsection of the policy applies to one group specifically, in which case this will be made explicit.
Purpose
Members may claim reimbursement of reasonable out-of-pocket expenses incurred in carrying out their duties as office holders in The Pensions Regulator (TPR). Members should be mindful of the public sector, levy funded, nature of TPR's mandate in deciding on appropriate travel, subsistence and hospitality arrangements, and the importance of perception in these leadership positions. Members should note that a parliamentary question could be asked, or a request under the Freedom of Information Act be made, seeking figures for TPR's Board or Determinations Panel’s expenditure on expenses or hospitality. In line with government policy, the cost of alcoholic drinks is not normally reimbursable.
Amounts reimbursed via an expense claim, and those paid directly by TPR, will be published on TPR's website.
Claimable expenses – travel and subsistence
Best value is most likely to be achieved by using the central The Pensions Regulator (TPR) arrangements, which are applicable to TPR staff. TPR uses a booking agency for hotels and travel by air and rail, and Members are strongly encouraged to use this to enable us to obtain best rates. Bookings can be made by contacting the Corporate Secretariat (NEDs) or the Determinations Panel Support Team (DP Members).
TPR will pay for hotel accommodation if a Member would otherwise need to leave home before 7am to attend a morning appointment or would return home after 8pm following an evening appointment.
TPR will pay for business travel in attending TPR duties which for Members is defined as:
- travel from home to a TPR office and return
- travel from home to other business venues and return
- travel from a TPR office to other business venues and return
Payment for accommodation and travel booked through the agency will be made directly by TPR and will not require an expense claim.
Any overnight expenses incurred which are not allowable within this policy should be settled by Members at time of checkout.
If it is not practicable to book travel and accommodation through the agency then Members may pay the bill and submit a claim for reimbursement using receipts or used tickets to evidence the claim.
Claim period: all expenses should be claimed within three months of being incurred. Claim forms are available from the Corporate Secretariat (NEDs)/Determinations Panel Support Team (DP Members).
Grossing up expenses
HMRC consider expenses associated with ordinary commuting as a taxable benefit, that is, expenses relating to travel to an individual's permanent workplace. The location of a board meeting is considered the permanent workplace for NEDs. Similarly, the location of a panel meeting is considered the permanent workplace for DP Members. Therefore, the payment of travel, subsistence and accommodation expenses linked to the permanent workplace is considered a taxable benefit.
To ensure that TPR complies with tax and national insurance obligations, and also, to ensure that a Member does not incur any tax/NI burdens as a result of expenses incurred, TPR will gross up the expense on the Member's payslip and pay the full tax and NI cost on their behalf at the tax rate stipulated by HMRC (ie, the tax code provided by HMRC to TPR).
As a result, the Member will not pay any additional tax or NI as a result of claiming the expense.
Claimable expenses (with valid receipts, where appropriate)
Where a cheaper cost can be achieved by Members using another class other than the standard rate fares, then this is covered.
Table 1: Rail and air travel
| Travel Type | Class / Fare / Payment | Note |
|---|---|---|
| Rail | Standard Class | First class permitted only if cheaper than the standard fare. |
| Travel within London | Payment via debit card, contactless payment. | Travel expense claims must be evidenced by a ticket receipt unless payment is made by contactless payment and/or individual fares are under £5. Contactless statements can be used as evidence for a claim. |
| Payment via Oyster card | Oyster cards can be registered online to enable access to a travel history statement which can be used to evidence a claim. | |
| Air travel | Standard Class | Business Class is permitted in exceptional circumstances and only with the prior agreement of the Chair and/or Chief Executive. |
Table 2: Private car and bicycle travel
| Car | Disclaimer: By claiming mileage for your private motor vehicle, Members are making a legal declaration that they hold a valid driving licence, that the vehicle they are using has an MOT and appropriate insurance to cover the business journey |
|---|---|
| Fine: The cost of any fine incurred (whether using a private or official vehicle) will be passed to the driver; TPR will not pay any fines in connection to road traffic offences. | |
| Mileage |
Standard Rate: 45p per mile, up to 10,000 miles, and 25p thereafter (where public transport is not reasonably practicable, or is more expensive – eg, peak time long distance travel) |
|
Public Transport Rate: 25p per mile (where public transport is practicable, but the Member’s choice is to use a car) |
|
| Taxi Use |
TPR will reimburse Members for taxi costs if:
|
| Bicycle |
If a Member’s preference is to use a bicycle for some business journeys, they should use the most economical route, considering:
TPR will pay 20p per mile when using a bicycle for TPR business |
Table 3: Accommodation rate guidance
| London | £150 per night (with a tolerance of £30) |
|---|---|
| Elsewhere in UK | £100 per night (with a tolerance of £30) |
It is acknowledged that with the variability of room rates the above rates are not always achievable, however Members are asked to adhere to them whenever possible.
Overseas accommodation
Booking via TPR’s preferred booking agency is possible, however, Members may occasionally be required to settle the hotel bill in total on departure and then submit a claim for reimbursement. Please note that in cases where the booking agency cannot bill for overseas hotels, Members may need to provide their credit card details in order to secure the booking.
If Members book a hotel themselves, they should check whether breakfast is included in the rate. TPR’s preferred booking agency will endeavour to book a hotel that includes breakfast within its room rate. Where this is not possible, Members may purchase breakfast separately, in line with the rates detailed below.
Table 4: Subsistence rates when staying at a hotel
| Breakfast | Up to a maximum of £5. |
|---|---|
| Evening meal | Up to a maximum of £25; receipts must be provided. |
| Incidentals (eg, non-alcoholic drinks, snacks, newspapers, personal phone calls) | Up to a maximum of £5 per night; receipts must be provided. |
Credit card receipts will not be accepted unless accompanied by an itemised bill.
If more than one Member attends the meal Members should detail this in their claim and split the bill accordingly.
Anything claimed above and beyond the subsistence cap will be reduced on the claim form in line with the policy. Members will not necessarily be contacted regarding this reduction.
Staying with relatives
If Members choose to stay with friends or relatives rather than a hotel, they may claim the notional cost (the amount they would have paid) for a meal in addition to claiming the personal incidental (non-essential) allowance. Rates are as follows:
Table 5: Personal incidental rates
| Towards an evening meal | Up to £25 per night; receipts not required. |
|---|---|
| Towards personal incidental expenses | Up to £5 per night; receipts are required. |
As members of the Determinations Panel are paid a daily rate for work undertaken, TPR will not pay Determinations Panel members for travel time when attending Determinations Panel duties.
Guidance on expenses for meetings when not staying overnight (footnote 1)
TPR will reimburse reasonable meal expenses incurred. The following is intended to help Members decide on when it may be appropriate to claim:
Table 6: Meal expenses
| Breakfast | If TPR business necessitates Members leave home before 7am. | May claim up to a maximum of £5; receipts must be provided. |
|---|---|---|
| Lunch | If Members are working on TPR business during lunchtime and lunch is not otherwise provided. | May claim up to a maximum of £10; receipts must be provided. |
| Evening Meal | If TPR business necessitates Members are unable to return home by 8pm. | May claim up to a maximum of £25; receipts must be provided. |
Where Members are attending a meeting, each should normally claim reimbursement for their own personal subsistence. However, if one Member pays for a meal, they may claim on behalf of other Members and TPR staff. In this case, a list of attendees covered by the claim should be submitted.
NEDs only: Exceptionally, NED Members may claim the full cost of a working meal (footnote 2) taken with another NED, and/or a member of TPR staff, at any location, subject to a maximum cost of £15 per person. In this case, a list of attendees and any receipts should be submitted.