08 February 2024 
Julia Ascott, Employment Taxes Specialist
A new expenses and benefits benchmarking guide has been produced for members within the BUFDG membership who want to compare or, potentially, align their rates and policies with what is typically provided in the Higher Education (H E) sector. You can access the report here.
In January 2017, Cobia Ltd. produced a useful guide for BUFDG members on the payment of subsistence expenses, specifically food and accommodation to employees away on business, based on expense policies from 29 HEPs. This report was followed up in December 2019 with more substantial data (e.g. introducing median, highest and lowest rates) from 62 expense policies.
The 2023 benchmarking exercise is based on expense policies (or similar) from 91 HEPs and is our most comprehensive report yet. The main body of the report summarises accommodation and subsistence rates as in previous years, however, we have also included new areas for consideration, including mileage rates and certain benefits. In addition, to compliment BUFDG’s work on supporting members with carbon reduction and environmental sustainability aims (see our work on calculating the cost of net zero), we have highlighted any sustainability focus within expense policies.
Subjects covered are:
