The aim of subsistence allowances is to reimburse actual allowable subsistence expenditure within MOD limits. Subsistence is defined as prepared food, drink, necessary personal expenditure and temporary accommodation expenses incurred when travelling on duty. Each of these allowances is designed to cover a different set of circumstances and therefore receipt of one may prevent an individual from claiming another.
a. Night Subsistence (NS) which normally consists of overnight accommodation and breakfast and is paid for an overnight absence where there is no suitable Service accommodation provision.
b. Day Subsistence (DS) is actual receipted expenditure for expenditure necessarily incurred for prepared food and drink during the day for periods of over 5 hours’ absence from the permanent or temporary assignment station, when no Service food or drink has been, or can be, provided. This can be claimed in conjunction with NS.
c. Incidental Expenses (IE) covers necessary personal incidental expenses actually incurred when an overnight absence in a hotel or temporary Service single accommodation is occupied. Allowable expenses are the cost of laundry/dry cleaning expenses, a daily telephone call home of up to 3 minutes duration and a daily newspaper. This is usually claimed in conjunction with NS.
d. Missed Meal Payments (MMP) are to reimburse Service personnel who are paying a Service food charge with the relevant proportion of that charge when, due to Service reasons, they could not reasonably obtain a meal in a Service messing facility.
e. Meals Out Allowance (MOA) is to contribute towards the additional costs necessarily incurred by Service personnel who are required to eat regularly at commercial retail outlets because either their duties at their assignment station regularly prevent them from eating in a messing facility or government subsidised canteen; or there is no messing facility or government subsidised canteen at their assignment station. A regular requirement would be described as at least 9 occasions during the month for which the allowance is claimed.
f. Food and Incidentals Allowance (FIA) is to assist eligible single and unaccompanied (UnAcc) Service personnel in the UK to meet the necessary additional costs of food and incidental expenses when they are not in receipt of Lodging Allowance (LA) and are without easy access to Service accommodation/messing facilities, but have self-catering facilities.
g. Special Messing Allowance (SMA) is to contribute towards the extra costs necessarily incurred by Service personnel who, when living in Single Living Accommodation (SLA) or equivalent, have to regularly purchase food and beverages from commercial retail outlets because they have no access to Service messing or self-catering
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