This policy provides guidelines and support for new members of staff who must relocate to take up appointment with the Scottish Parliamentary Corporate Body (SPCB). This policy aims to ensure a smooth transition by providing access to some financial assistance to minimise the financial burden associated with relocation.
This policy applies to new staff. We will reimburse relocation expenses if the new member of staff meets the criteria below. The incoming member of staff is eligible for a relocation package, up to a maximum of £8,000, where they are:
We will only reimburse relocation expenses in the circumstances as described above.
This policy will apply on a discretionary basis. The Director of People, Communications and Inclusion will authorise the application of the policy in appropriate circumstances.
For the purposes of this policy, a reasonable commuting distance is:
If any new member of staff meets the eligibility requirements above, then a relocation package of up to £8,000 is available to support with the transition arrangements. The total value of the relocation package will not exceed £8,000 when all types of expenses are taken together.
The new member of staff will accept the post in the knowledge that there is a requirement to move, and that assistance will be limited to a specified level Before incurring any relocation expenses, approval must be obtained from their hiring manager and People Services. Reimbursement of expenses will be made in accordance with this policy.
All expenses must be documented with receipts and submitted to People Services for reimbursement within 30 days of the move.
New staff may be required to sign a repayment agreement, committing to repay a portion of the relocation expenses if they voluntarily leave their employment with the SPCB. If employment comes to an end (termination) within 3 years from their start date of employment then the member of staff will be required to repay the SPCB as specified:
| Termination within | % recovery |
|---|---|
| 6 months or less | 100 |
| More than 6 months, and up to 1 year | 75 |
| More than 1 year, and up to 2 years | 50 |
| More than 2 years, and up to 3 years | 25 |
| Over 3 years | No repayment required |
All offers of relocation are subject to HMRC regulations. The new member of staff is responsible for any statutory income tax and national insurance liability incurred as a result of receiving relocation expenses. As the relocation is job related, the first £8,000 is exempt from tax, provided that certain conditions are met, including that the new property is the member of staff’s main residence. Relocation costs above £8,000 are a taxable benefit.
HMRC has also set a time limit on relocation to receive exemption from tax. Relocation must be completed before the end of the tax year (5 April each year) after the one in which the appointee takes up their new position. At the time of being offered a relocation package, the appointee will be advised of the date by which their relocation must be completed
The SPCB will provide details of the relocation package received to HMRC on behalf of the new member of staff.
Regular check-ins with People Services and the hiring manager will address any concerns or issues raised during the relocation process.
This policy will be reviewed annually to ensure it remains relevant and effective in supporting new recruits.
Relocation expenses will only include the following:
Travel costs incurred in visiting properties or locations to which you are considering relocating. Travel, food and overnight accommodation for two nights is permitted for you and one companion. We will only reimburse travel, food and accommodation options that meet the criteria in the Staff Travel and Expenses policy.
Travel costs incurred when moving to the new home (or temporary accommodation as described below), limited to:
Packing, removal and transit of your home contents by a professional removal company. You must obtain at least two competitive quotes and the Relocation Expenses will only cover the lowest of these (regardless of which you opt to use). If you are moving to the UK from abroad, we will only reimburse the cost of sea freight.
If you opt not to use a removal company, we will reimburse costs reasonably incurred by you in hiring a vehicle to transport your home contents, and mileage allowance (as per our Travel and Expenses policy) for one vehicle journey from the old home to the new home.
Temporary storage costs for your home contents if you cannot make a permanent move immediately, and your home contents cannot reasonably be stored at your temporary residence.
Costs for a property within a reasonable commuting distance of your normal place of work, for a maximum of [6 months] if you are in the process of purchasing a new home within a reasonable commuting distance of your new normal place of work.
You must provide a copy of the rental agreement, hotel bill or other invoice proving the expense incurred for the temporary accommodation.
Reasonable legal fees and expenses, survey / home report costs and estate agent costs in connection with the sale of the old home and purchase of the new home.
The cost of adjustments made to a new home as a result of a disability.
This policy will apply on a discretionary basis. The Director of People, Communications and Inclusion will authorise the application of the policy in appropriate circumstances.