Travel & Labour Guidance

Last updated. 13/11/2020

SBVS registered suppliers are reminded that vouchers can only fund capital expenditure directly attributable to the installation of a voucher funded service. The following guidance sets out the parameters in respect of labour and external contractor costs that must be submitted as part of a PRP application and final voucher invoicing to Scottish Government.

1. Employee costs.
1.1. Typically, these are associated with the expenditure of time on survey, design, installation and related travel.
1.2. Employee costs must be estimated at time of PRP application.
1.3. Employee costs must be supported by timesheets in hourly increments detailing the activity that must be directly attributable to the installation of a service to beneficiaries.
1.4. Employee costs for Project Management activities directly related to project monitoring and control during the implementation stage of a PRP are eligible and should be detailed in time sheets.
1.5. The hourly rate claimed can include employer/employee NICs and employer pension contribution.
1.6. Enhanced overtime rates are not permitted.
1.7. Timesheets must be signed and dated by the employee and a director/senior manager and submitted to support the voucher claim. In submitting signed timesheets, the supplier is warranting that the hourly rate is pro rata to salary and NIC/pension.
1.8. In the event that the expenditure is associated with a Director of the registered supplier, any claim will be capped at £300 per day/£40 per hour. Timesheets must be signed and dated by the Director and submitted to support the voucher claim.

2. Travel Costs.
2.1. Mileage costs are eligible, although they should be minimised whenever possible. Mileage will be paid in accordance with HMRC guidelines.
2.2. Flights are not permitted unless with prior approval of the SBVS Team.
2.3. Hotels, meals and overnight costs are not permitted on mainland Scotland, otherwise Hotel costs may be considered with prior approval of the SBVS Team.

3. External Consultancy and Labour Costs.
3.1. Suppliers must take all steps to minimise the use of external resource. If resource exists within the registered supplier’s company, then that resource must be used, the ‘topping up’ of internal resource with external contractors is not permitted.
3.2. However, there are limited occasions where external expertise is necessary.
3.3. Contractor costs must be supported by a detailed explanation of the necessity for external resource at PRP application stage. Contractor rates must reflect prevailing industry norms for the cost of the service.
3.4. Contractor costs must be supported by timesheets in hourly increments detailing the activity that must be directly attributable to the installation of a service to beneficiaries and submitted to support the voucher claim.
3.5. Timesheets must be signed and dated by the contractor and a director/senior manager of the registered supplier and submitted to support the voucher claim.
3.6. A contractor invoice must be and submitted to support the voucher claim.
3.7. There must be no other financial relationship between the registered supplier and the contractor other than the use of the contractor under business as usual by the supplier.
3.8. External contractors will be capped at £400 per day/£53.33 per hour. In exceptional circumstances this cap may be increased with the prior approval of the SBVS Team.
3.9. Specialist rigging teams of 2 persons will be capped at £800 per day. In exceptional circumstances this cap may be increased by prior approval of the SBVS Team.