Travel & Expenses Review

Last month HMRC announced the first changes in meal allowances for over a decade. PCS were involved in discussions prior to this announcement. From 10th June:

• the allowance for one meal will increase from £8.25 to £10
• the allowance for three meals will increase from £26 to £30
• the main meal allowance for overnight stays will also increase from £26 to £30

While an uprating is welcome, it is less than PCS requested. For example, if the £8.25 allowance for one meal had kept pace with inflation the equivalent would be £11.88 now (according to the Bank of England Inflation Calculator).

HMRC have agreed to review meal allowances annually in the future.

Mileage allowances increased

HMRC have agreed to increase the higher mileage rate for cars (applying for the first 10,000 miles) from 45p per mile to 55p per mile and that increase applies from 6 April 2026.

Meal Allowance – 30 day rule

PCS continues to make representations to HMRC regarding the adverse impact the 30 day rule has upon some staff. The current HR guidance states:

“You can claim day travel meal allowances for up to 30 days at each temporary workplace you visit. These do not have to be consecutive days. For example, if you visit the same temporary workplace on 2 days each week, the 30 days for day travel meal expense claim purposes will end after 15 weeks (2 days x 15 weeks = 30 days).

“After this you cannot claim day travel meal expenses for that location again until there has been a 3 month break.”

This guidance causes a problem to visiting officers who visit within a defined geographical area. For the purposes of this guidance the geographical area counts as one temporary workplace.