Board of Governors’ Expenses and Benefits Regulations 
EXPENSES AND BENEFITS REGULATIONS 
BBC BOARD OF GOVERNORS 
1. General policy 
1.1 The Royal Charter states that ‘each Governor may… receive out of the funds or 
moneys of the Corporation the expenses properly incurred by him in the 
performance of his office.’ [Royal Charter, 1994, section 9 (4)] 
1.2 The BBC has a standard policy for claiming expenses incurred in the course of 
business which applies to employees of the organisation. The standard policy 
forms the basis for these Regulations for Governors; but the Regulations differ from 
the standard policy in a number of respects, reflecting Governors’ role and 
responsibilities. 
1.3 Governors will incur any expenses by the most cost effective means available, 
consistent with completing their duties effectively. 
1.4 Any exceptions to compliance with these Regulations must be made with due 
consideration to the BBC Expenses policy and with prior agreement by the Chair of 
the Audit Committee. 
2. Travel and Transport 
2.1 The BBC will pay for all travel taken by Governors in the course of carrying out 
their duties. 
2.2 Governors’ travel may include the use of private car hire, first class rail or business 
class flights to complete the journey in line with 1.3 above. Whenever possible, all 
travel shall be booked through the Governance Unit or National Secretaries’ offices 
who will use the BBC central bookings system. 
2.3 Reimbursement of any additional travel expenses, which are not procured through 
the central booking system will be for the actual cost of fares or, in the case of use 
of a Governor’s own car, on the basis of the official mileage rate laid down in the 
Inland Revenue Regulations and the BBC Expenses Policy. 
3. Accommodation and Meals 
3.1 Overnight accommodation will be booked for Governors when business or 
meetings start too early or finish too late reasonably to allow travel from/to home 
the same day. 
3.2 Accommodation may exceed the standard BBC expenses limit and in line with 1.3 
above any room should be obtained at the best possible rate available. 

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.3 Governors may claim for or charge other incidental costs such as meals and 
refreshments, reasonably incurred whilst on BBC business. The limits on such 
incidental costs are set out in the BBC Expenses Policy. 
4 Hospitality 
4.1 The BBC will reimburse Governors for the cost of expenses incurred when 
providing hospitality on BBC business. 
4.2 Governors are required to ensure that there is a demonstrable and appropriate 
business reason for hospitality, and that the level of expenditure is appropriate to 
the business purpose. Partners may be included, if there is clear benefit to the 
BBC. 
4.3 Inland Revenue regulations require that receipts are submitted, the purpose of the 
hospitality is specified and the names and roles/titles of the recipients are stated in 
the claim. If BBC staff are in attendance, the claim should include staff names, and 
the Governance Unit will ensure that BBC staff numbers are attached to all relevant 
claims. 
4.4 Governors should note the Conflicts of Interests Regulations and BBC Expenses 
policy on receiving corporate hospitality. 
5 Making Bookings and Claims 
5.1 Whenever possible all travel, transport and accommodation bookings shall be 
made through the Governance Unit or National Secretaries’ offices who will use the 
central booking system to ensure value for money. 
5.2 For all other expenses, reimbursement is for actual expenditure incurred in the 
course of BBC business and claims should made within three months of the 
expenses being incurred. Claims should be submitted with original receipts or 
invoices (not debit/credit receipts); these should be valid VAT receipts where VAT 
is claimed. Payment will be made direct to the Governor’s bank account. 
6 Equipment to Support Working from Home 
6.1 Governors are entitled to have both Information Technology (IT) and Audio Visual 
(AV) equipment installed at home as there is a business requirement for them to 
have access to this equipment at home. 
6.2 The cost of providing and installing this equipment is met by the BBC and the 
equipment therefore remains the property of the BBC at the end of a Governors 
term. 
7 Taxable Benefits 
7.1 The Inland Revenue regard travel to work, accommodation and meals at work, and 
the provision of Audio Visual equipment to be taxable benefits. The value of these 

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benefits is collated by Group Finance, in consultation with the Governance Unit, for 
annual reporting to the Inland Revenue. 
7.2 The BBC covers the costs of this liability for Governors so there is no further tax to 
be paid by the Governor. Governors’ expenses are reported to the Audit Committee 
twice a year and all Governors will be asked formally to confirm the total amount 
incurred plus the associated tax liability in advance of its disclosure in the Annual 
Report and Accounts. 
7.3 The Governors’ place of work is considered to be the Governance Unit’s offices at 
35 Marylebone High Street, except for National Governors where the place of work 
is the relevant national or regional BBC office. 
Adopted by the Board of Governors December 2005