Worldwide subsistence rates
AFGHANISTAN
Kabul
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
19.5
41.5
53.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
72.5
0 (included in room rate)
16.0
18.5
2.5
7.0
9.0
53.0
AFGHANISTAN
Elsewhere
Actuals + £4 per day
ALBANIA
Tirana
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
3,154.5
7,536.5
8,919.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
ALL (unless stated otherwise)
EUR 120.5
0 (included in room rate)
2,925.0
4,152.5
573.5
459.0
809.0
8,919.0
ALBANIA
Elsewhere
Actuals + £4 per day
ALGERIA
Algiers
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
2,641.5
7,537.5
9,973.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
DZD (unless stated otherwise)
23,383.5
1,804.0
2,383.5
4,638.5
0
515.5
631.5
9,973.0
ALGERIA
Elsewhere
Actuals + £4 per day
Page 1
Worldwide subsistence rates
ANGOLA
Luanda
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
6,381.5
17,002.0
18,761.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
AOA (unless stated otherwise)
USD 417.0
0 (included in room rate)
5,582.5
9,822.0
935.0
1,597.5
824.5
18,761.5
ANGOLA
Elsewhere
As for Luanda
ANGUILLA
Anguilla
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
39.0
122.0
150.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
235.5
15.5
31.0
75.5
4.0
15.5
9.0
150.5
ANGUILLA
Elsewhere
Actuals + £4 per day
ANTIGUA AND BARBUDA
St John's
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
113.5
317.0
392.5 + room rate
XCD (unless stated otherwise)
USD 200.0
52.0
102.5
192.5
0
22.0
23.5
392.5
ANTIGUA AND BARBUDA
Elsewhere
Actuals + £4 per day
Page 2
Worldwide subsistence rates
ARGENTINA
Buenos Aires
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
147.0
346.5
391.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
ARS (unless stated otherwise)
USD 215.5
0 (included in room rate)
131.5
184.5
0
30.5
44.5
391.0
ARGENTINA
Elsewhere
Actuals + £4 per day
ARMENIA
Yerevan
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
11,649.5
27,383.0
32,230.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
AMD (unless stated otherwise)
73,645.0
0 (included in room rate)
10,310.5
14,394.5
1,607.0
2,678.0
3,240.5
32,230.5
ARMENIA
Elsewhere
Actuals + £4 per day
ASCENSION ISLAND
Ascension Island
Actuals + £4 per day
AUSTRALIA
Adelaide
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
57.0
133.0
176.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
AUD (unless stated otherwise)
262.5
33.5
51.0
70.5
0
11.5
9.5
176.0
Page 3
Worldwide subsistence rates
AUSTRALIA
Brisbane
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
49.5
128.5
156.5 + room rate
AUSTRALIA
Canberra
Over 5 hours:
Over 10 hours:
24 hour rate:
55.0
132.5
164.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
45.5
118.0
157.5 + room rate
AUSTRALIA
Hobart
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
AUSTRALIA
Darwin
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
53.5
136.5
172.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
AUD (unless stated otherwise)
291.0
18.5
44.0
73.5
0
11.0
9.5
156.5
AUD (unless stated otherwise)
238.5
22.0
50.0
73.0
0
9.5
10.0
164.5
AUD (unless stated otherwise)
230.0
30.0
40.5
68.0
0
9.5
9.5
157.5
AUD (unless stated otherwise)
251.0
26.0
48.5
78.5
0
9.5
9.5
172.0
Page 4
Worldwide subsistence rates
AUSTRALIA
Melbourne
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
77.5
181.0
236.5 + room rate
AUSTRALIA
Perth
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
48.5
141.5
191.0 + room rate
AUSTRALIA
Sydney
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
57.5
147.5
195.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
AUD (unless stated otherwise)
262.5
46.0
71.0
97.0
0
13.0
9.5
236.5
AUD (unless stated otherwise)
245.0
40.0
43.0
88.0
0
10.5
9.5
191.0
AUD (unless stated otherwise)
227.0
38.0
51.5
84.5
0
11.5
9.5
195.0
AUSTRALIA
Elsewhere
Actuals + £4 per day
AUSTRIA
Currency:
Vienna (also applies to Graz, Bregenz, Linz, Klagenfurt, Salzburg, Innsbruck)
Over 5 hours:
Over 10 hours:
24 hour rate:
33.0
84.0
89.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
123.5
0 (included in room rate)
28.5
46.5
0
9.0
5.5
89.5
Page 5
Worldwide subsistence rates
Effective 1 October 2014
AUSTRIA
Elsewhere
Actuals + £4 per day
AZERBAIJAN
Baku
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
31.0
71.0
85.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
AZN (unless stated otherwise)
195.0
0 (included in room rate)
24.5
34.0
6.0
12.5
8.5
85.5
AZERBAIJAN
Elsewhere
Actuals + £4 per day
BAHAMAS
Nassau and Elsewhere
Actuals + £4 per day
BAHRAIN
Bahrain
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
17.0
40.5
56.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BHD (unless stated otherwise)
115.5
13.0
14.5
21.5
0
4.5
3.0
56.5
BAHRAIN
Elsewhere
Actuals + £4 per day
Page 6
Worldwide subsistence rates
BANGLADESH
Dhaka
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
1,132.0
2,962.5
3,753.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BDT (unless stated otherwise)
USD 139.0
0 (included in room rate)
968.5
1,667.5
0
326.5
791.0
3,753.5
BANGLADESH
Elsewhere
Actuals + £4 per day
BARBADOS
Bridgetown
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
58.0
179.0
199.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BBD (unless stated otherwise)
USD 170.5
0 (included in room rate)
51.5
114.5
0
13.0
20.5
199.5
BARBADOS
Elsewhere
Actuals + £4 per day
BELARUS
Minsk
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
23.5
63.0
79.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
160.5
0 (included in room rate)
21.0
37.0
7.5
5.0
9.0
79.5
BELARUS
Elsewhere
Actuals + £4 per day
Page 7
Worldwide subsistence rates
BELGIUM
Brussels
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
27.0
71.0
76.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
165.5
0 (included in room rate)
23.0
40.0
0
8.0
5.0
76.0
BELGIUM
Elsewhere
80% of Brussels rate plus Hotel to Office EUR 5
BELIZE
Belize City
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
41.5
125.0
167.0 + room rate
BELIZE
Belmopan
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
20.5
54.5
85.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BZD (unless stated otherwise)
USD 141.0
24.5
37.5
80.0
0
7.5
17.5
167.0
BZD (unless stated otherwise)
150.5
13.0
19.0
33.0
0
2.5
17.5
85.0
BELIZE
Elsewhere
BENIN
Cotonou and Elsewhere
Actuals + £4 per day
Page 8
Worldwide subsistence rates
BERMUDA
Hamilton
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
41.5
113.0
121.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BMD (unless stated otherwise)
356.5
0 (included in room rate)
35.0
65.0
0
13.0
8.5
121.5
BERMUDA
Elsewhere
Actuals + £4 per day
BOLIVIA
La Paz
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
105.5
259.0
355.5 + room rate
BOLIVIA
Cochabamba
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
77.0
190.0
272.5 + room rate
BOLIVIA
Santa Cruz
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
15.0
39.0
51.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BOB (unless stated otherwise)
888.5
0 (included in room rate)
92.5
140.5
23.5
26.0
73.0
355.5
BOB (unless stated otherwise)
USD 56.0
0 (included in room rate)
70.5
106.5
9.5
13.0
73.0
272.5
USD (unless stated otherwise)
96.0
0 (included in room rate)
13.0
22.0
3.5
4.0
9.0
51.5
Page 9
Worldwide subsistence rates
Effective 1 October 2014
BOLIVIA
Elsewhere
65% of La Paz rate plus Hotel to Office BOB 73
BOSNIA-HERZEGOVINA
Sarajevo
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
28.5
66.0
75.5 + room rate
BOSNIA-HERZEGOVINA
Elsewhere
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
22.0
53.5
63.0 + room rate
BOTSWANA
Gaborone
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
213.5
503.5
571.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BAM (unless stated otherwise)
177.0
0 (included in room rate)
25.0
34.5
0
6.5
9.5
75.5
BAM (unless stated otherwise)
actuals
0 (included in room rate)
19.5
29.5
0
4.5
9.5
63.0
BWP (unless stated otherwise)
853.0
0 (included in room rate)
196.5
273.0
0
34.0
68.0
571.5
BOTSWANA
Elsewhere
Actuals + £4 per day
Page 10
Worldwide subsistence rates
BRAZIL
Brasilia
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
61.0
155.0
177.5 + room rate
BRAZIL
Rio de Janeiro
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
102.5
242.5
268.5 + room rate
BRAZIL
Sao Paulo
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
101.5
272.0
300.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BRL (unless stated otherwise)
442.5
0 (included in room rate)
55.0
88.0
4.5
12.0
18.0
177.5
BRL (unless stated otherwise)
601.5
0 (included in room rate)
92.5
130.5
7.5
19.5
18.5
268.5
BRL (unless stated otherwise)
453.0
0 (included in room rate)
95.5
164.5
7.5
12.0
21.0
300.5
BRAZIL
Elsewhere
Actuals + £4 per day
BRITISH VIRGIN ISLANDS
Tortola
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
28.5
80.0
104.5 + room rate
USD (unless stated otherwise)
157.5
15.5
26.5
49.5
0
4.0
9.0
104.5
Page 11
Worldwide subsistence rates
BRUNEI
Bandar Seri Begawan
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
37.0
121.5
134.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BND (unless stated otherwise)
203.0
0 (included in room rate)
31.0
79.0
0
11.5
13.0
134.5
BRUNEI
Elsewhere
Actuals + £4 per day
BULGARIA
Sofia
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
42.5
98.5
108.5 + room rate
BULGARIA
Elsewhere
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
17.5
42.0
63.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BGN (unless stated otherwise)
EUR 154.0
0 (included in room rate)
38.0
51.5
0
9.0
10.0
108.5
BGN (unless stated otherwise)
actuals
8.0
15.0
22.5
3.5
4.5
10.0
63.5
BURKINA FASO
Ouagadougou and Elsewhere
Actuals + £4 per day
Page 12
Worldwide subsistence rates
BURUNDI
Bujumbura
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
23,893.0
64,741.5
80,502.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
BIF (unless stated otherwise)
USD 111.5
0 (included in room rate)
21,580.5
38,536.5
3,854.0
4,624.5
11,906.5
80,502.0
BURUNDI
Elsewhere
Actuals + £4 per day
CAMBODIA
Phnom Penh
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
31.5
74.0
87.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
102.0
0 (included in room rate)
27.0
38.5
6.5
8.5
6.5
87.0
CAMBODIA
Elsewhere
Actuals + £4 per day
CAMEROON
Douala
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
19,210.0
51,269.5
69,805.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
XAF (unless stated otherwise)
88,871.0
12,055.5
16,692.5
29,542.0
2,777.5
5,035.0
3,703.0
69,805.5
Page 13
Worldwide subsistence rates
CAMEROON
Yaounde
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
16,653.0
38,759.5
56,349.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
XAF (unless stated otherwise)
100,679.5
11,664.5
14,653.0
20,107.0
2,222.0
3,999.5
3,703.0
56,349.0
CAMEROON
Elsewhere
Actuals + £4 per day
CANADA
Calgary, Alberta
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
61.5
142.0
179.5 + room rate
CANADA
Edmonton, Alberta
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
28.5
72.5
99.5 + room rate
CANADA
Halifax, Nova Scotia
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
36.5
98.0
123.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
CAD (unless stated otherwise)
156.0
27.5
56.5
75.5
0
10.0
10.0
179.5
CAD (unless stated otherwise)
132.5
16.5
25.0
41.0
0
6.5
10.5
99.5
CAD (unless stated otherwise)
175.5
16.5
32.5
58.0
0
7.5
8.5
123.0
Page 14
Worldwide subsistence rates
CANADA
Montreal, Quebec
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
47.0
119.0
156.5 + room rate
CANADA
Ottawa, Ontario
Over 5 hours:
Over 10 hours:
24 hour rate:
47.0
124.0
156.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
53.5
127.0
164.5 + room rate
CANADA
Regina, Saskatchewan
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
CANADA
Quebec City, Quebec
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
39.5
98.5
107.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
CAD (unless stated otherwise)
223.5
27.5
42.0
67.0
0
10.0
10.0
156.5
CAD (unless stated otherwise)
212.0
24.0
42.5
72.5
0
9.0
8.5
156.5
CAD (unless stated otherwise)
254.5
27.5
48.5
68.5
0
10.0
10.0
164.5
CAD (unless stated otherwise)
159.5
0 (included in room rate)
35.5
55.0
0
8.0
8.5
107.0
Page 15
Worldwide subsistence rates
Effective 1 October 2014
CANADA
Saskatoon, Saskatchewan
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
36.5
90.5
117.5 + room rate
CANADA
St John's, New Foundland
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
47.5
117.0
148.5 + room rate
CANADA
Toronto, Ontario
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
46.0
118.0
151.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
CANADA
Vancouver, British Columbia
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
38.5
84.5
114.5 + room rate
CAD (unless stated otherwise)
226.0
18.5
33.0
51.0
0
6.5
8.5
117.5
CAD (unless stated otherwise)
186.5
23.0
43.0
65.5
0
8.5
8.5
148.5
CAD (unless stated otherwise)
181.0
24.0
41.5
67.5
0
9.0
9.5
151.5
CAD (unless stated otherwise)
224.0
20.0
33.5
41.0
0
10.0
10.0
114.5
Page 16
Worldwide subsistence rates
Effective 1 October 2014
CANADA
Victoria, British Columbia
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
39.5
94.0
126.0 + room rate
CANADA
Winnipeg, Manitoba
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
49.5
124.0
160.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
CANADA
Yellowknife, NW Territories
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
34.5
86.0
108.5 + room rate
CAD (unless stated otherwise)
195.5
22.0
35.5
51.0
0
7.5
10.0
126.0
CAD (unless stated otherwise)
191.0
27.5
45.0
70.0
0
9.0
8.5
160.0
CAD (unless stated otherwise)
148.5
14.0
31.0
48.0
0
7.0
8.5
108.5
CANADA
Elsewhere
90% of Montreal rate plus Hotel to Office CAD 10
CAPE VERDE
Praia and Elsewhere
Actuals + £4 per day
Page 17
Worldwide subsistence rates
CAYMAN ISLANDS
Grand Cayman
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
33.5
92.5
118.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
KYD (unless stated otherwise)
USD 211.0
20.0
30.5
56.0
0
6.0
6.0
118.5
CAYMAN ISLANDS
Elsewhere
Actuals + £4 per day
CHAD
N'djamena and Elsewhere
Actuals + £4 per day
CHILE
Santiago
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
16,626.0
41,395.5
45,497.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
CLP (unless stated otherwise)
USD 156.0
0 (included in room rate)
15,042.5
23,186.0
0
3,167.0
4,101.5
45,497.0
CHILE
Elsewhere
As for Santiago
CHINA
Beijing
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
232.0
563.0
605.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
CNY (unless stated otherwise)
1,344.5
0 (included in room rate)
205.0
304.0
0
54.0
42.5
605.5
Page 18
Worldwide subsistence rates
CHINA
Chongqing
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
232.0
563.0
605.5 + room rate
CHINA
Guangzhou
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
232.0
563.0
605.5 + room rate
CHINA
Shanghai
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
232.0
563.0
605.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
CNY (unless stated otherwise)
582.5
0 (included in room rate)
205.0
304.0
0
54.0
42.5
605.5
CNY (unless stated otherwise)
818.5
0 (included in room rate)
205.0
304.0
0
54.0
42.5
605.5
CNY (unless stated otherwise)
1,328.5
0 (included in room rate)
205.0
304.0
0
54.0
42.5
605.5
CHINA
Elsewhere
80% of Beijing rate plus Hotel to Office CNY 42.5
COLOMBIA
Bogota
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
49,827.0
118,240.5
140,054.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
COP (unless stated otherwise)
412,244.0
0 (included in room rate)
45,537.5
64,124.5
5,505.0
8,578.5
16,308.5
140,054.0
Page 19
Worldwide subsistence rates
COLOMBIA
Cali
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
55,045.5
140,116.0
161,005.5 + room rate
COLOMBIA
Cartagena
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
69,899.0
182,236.5
206,034.5 + room rate
COLOMBIA
Medellin
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
43,812.0
110,216.0
132,641.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
COP (unless stated otherwise)
288,446.0
0 (included in room rate)
51,471.0
81,496.0
5,004.5
7,149.0
15,885.0
161,005.5
COP (unless stated otherwise)
597,997.5
0 (included in room rate)
63,658.0
106,096.5
7,489.5
12,482.0
16,308.5
206,034.5
COP (unless stated otherwise)
280,276.0
0 (included in room rate)
41,440.0
64,032.5
6,116.5
4,743.5
16,308.5
132,641.0
COLOMBIA
Elsewhere
75% of Bogota, Cali, Cartagena, Medellin rate plus Hotel to Office COP 16308.5
CONGO, DEMOCRATIC REPUBLIC
Kinshasa
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
36.0
89.5
107.0 + room rate
USD (unless stated otherwise)
208.5
0 (included in room rate)
31.5
49.0
8.0
9.0
9.5
107.0
Page 20
Worldwide subsistence rates
Effective 1 October 2014
CONGO, DEMOCRATIC REPUBLIC
Elsewhere
Actuals + £4 per day
COOK ISLANDS
Rarotonga
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
45.5
119.0
135.5 + room rate
COSTA RICA
San Jose
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
31.0
74.0
88.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
NZD (unless stated otherwise)
436.5
0 (included in room rate)
40.5
68.5
5.0
10.0
11.5
135.5
USD (unless stated otherwise)
149.5
0 (included in room rate)
28.0
40.0
5.5
6.0
9.0
88.5
COSTA RICA
Elsewhere
Actuals + £4 per day
COTE D'IVOIRE
Abidjan
Actuals + £4 per day
CROATIA
Dubrovnik
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
241.0
515.0
552.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
HRK (unless stated otherwise)
EUR 285.5
0 (included in room rate)
225.5
258.5
0
31.0
37.5
552.5
Page 21
Worldwide subsistence rates
CROATIA
Split
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
139.5
333.5
371.0 + room rate
CROATIA
Zagreb
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
171.0
404.0
441.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
HRK (unless stated otherwise)
EUR 126.5
0 (included in room rate)
121.5
176.5
0
35.5
37.5
371.0
HRK (unless stated otherwise)
1,020.0
0 (included in room rate)
151.0
213.5
0
39.5
37.5
441.5
CROATIA
Elsewhere
Actuals + £4 per day
CUBA
Havana
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
18.0
55.5
65.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
CUC (unless stated otherwise)
USD 133.5
0 (included in room rate)
15.5
35.5
2.5
4.5
7.0
65.0
CUBA
Elsewhere
As for Havana
Page 22
Worldwide subsistence rates
CYPRUS
Nicosia
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
37.0
88.0
94.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
108.0
0 (included in room rate)
31.5
46.0
0
10.5
6.0
94.0
CYPRUS
Elsewhere
75% of Nicosia rate plus Hotel to Office EUR 6
CZECH REPUBLIC
Prague
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
455.0
1,153.5
1,296.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
CZK (unless stated otherwise)
EUR 126.0
0 (included in room rate)
390.0
633.5
0
130.0
143.0
1,296.5
CZECH REPUBLIC
Elsewhere
75% of Prague rate plus Hotel to Office CZK 143
DENMARK
Copenhagen
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
235.0
683.0
895.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
DKK (unless stated otherwise)
1,200.0
164.0
213.0
426.0
0
44.0
48.5
895.5
DENMARK
Elsewhere
As for Copenhagen
Page 23
Worldwide subsistence rates
DJIBOUTI
Djibouti
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
4,277.5
10,218.0
11,753.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
DJF (unless stated otherwise)
35,640.5
0 (included in room rate)
3,861.5
5,524.5
0
832.0
1,535.0
11,753.0
DJIBOUTI
Elsewhere
Actuals + £4 per day
DOMINICA
Roseau
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
67.5
162.5
185.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
XCD (unless stated otherwise)
USD 119.5
0 (included in room rate)
61.5
89.5
0
11.5
22.5
185.0
DOMINICA
Elsewhere
Actuals + £4 per day
DOMINICAN REPUBLIC
Santo Domingo
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
1,048.5
2,402.5
2,846.0 + room rate
DOP (unless stated otherwise)
USD 140.5
0 (included in room rate)
975.5
1,281.0
106.5
146.0
337.0
2,846.0
DOMINICAN REPUBLIC
Elsewhere
Actuals + £4 per day
Page 24
Worldwide subsistence rates
Effective 1 October 2014
EAST TIMOR
Dili and Elsewhere
Actuals + £4 per day
ECUADOR
Guayaquil
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
24.5
63.5
75.0 + room rate
ECUADOR
Quito
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
29.0
67.5
105.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
140.0
0 (included in room rate)
22.0
36.5
4.0
5.0
7.5
75.0
USD (unless stated otherwise)
163.0
25.5
26.0
35.5
4.5
6.0
7.5
105.0
ECUADOR
Elsewhere
Actuals + £4 per day
EGYPT
Alexandria
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
154.0
370.5
445.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EGP (unless stated otherwise)
1,118.0
0 (included in room rate)
138.0
201.0
0
31.5
74.5
445.0
Page 25
Worldwide subsistence rates
EGYPT
Cairo
Effective 1 October 2014
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
279.0
702.0
761.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EGP (unless stated otherwise)
USD 181.5
0 (included in room rate)
247.0
391.5
0
63.5
59.0
761.0
EGYPT
Elsewhere
Actuals + £4 per day
EL SALVADOR
San Salvador
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
22.5
59.5
72.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
136.5
0 (included in room rate)
20.0
34.5
5.0
5.0
7.5
72.0
EL SALVADOR
Elsewhere
Actuals + £4 per day
EQUATORIAL GUINEA
Malabo
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
26,454.5
70,544.5
100,391.0 + room rate
XAF (unless stated otherwise)
210,274.5
18,993.0
23,741.0
41,377.0
6,105.0
5,426.5
4,748.5
100,391.0
Page 26
Worldwide subsistence rates
ERITREA
Asmara
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
363.0
1,084.0
1,295.0 + room rate
ESTONIA
Tallinn
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
11.5
53.0
60.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
ERN (unless stated otherwise)
USD 133.5
0 (included in room rate)
350.0
708.5
0
25.5
211.0
1,295.0
EUR (unless stated otherwise)
116.0
0 (included in room rate)
10.0
40.0
0
3.0
7.0
60.0
ESTONIA
Elsewhere
Actuals + £4 per day
ETHIOPIA
Addis Ababa
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
677.0
1,548.5
1,719.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
ETB (unless stated otherwise)
USD 274.5
0 (included in room rate)
610.0
805.0
0
133.5
171.0
1,719.5
ETHIOPIA
Elsewhere
Actuals + £4 per day
Page 27
Worldwide subsistence rates
FALKLAND ISLANDS
Stanley
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
14.0
41.5
46.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
FKP (unless stated otherwise)
91.5
0 (included in room rate)
12.5
26.5
0
2.5
5.0
46.5
FALKLAND ISLANDS
Elsewhere
Actuals + £4 per day
FIJI
Nadi
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
70.5
169.0
196.5 + room rate
FIJI
Suva
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
68.5
155.0
172.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
FJD (unless stated otherwise)
295.5
0 (included in room rate)
64.0
92.0
12.0
13.0
15.5
196.5
FJD (unless stated otherwise)
254.5
0 (included in room rate)
62.5
80.5
0
12.0
17.0
172.0
FIJI
Elsewhere
Actuals + £4 per day
Page 28
Worldwide subsistence rates
FINLAND
Helsinki
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
33.0
75.5
82.0 + room rate
FINLAND
Elsewhere
Over 5 hours:
Over 10 hours:
24 hour rate:
33.0
75.5
82.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
44.0
114.0
135.0 + room rate
FRANCE
Lille
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
FRANCE
Bordeaux
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
24.5
63.0
84.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
146.5
0 (included in room rate)
28.5
38.0
0
9.0
6.5
82.0
EUR (unless stated otherwise)
actuals
0 (included in room rate)
28.5
38.0
0
9.0
6.5
82.0
EUR (unless stated otherwise)
120.0
15.5
40.5
66.5
0
7.0
5.5
135.0
EUR (unless stated otherwise)
183.5
16.0
22.0
36.5
0
4.5
5.5
84.5
Page 29
Worldwide subsistence rates
FRANCE
Lyon
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
28.0
73.0
79.5 + room rate
FRANCE
Marseilles
Over 5 hours:
Over 10 hours:
24 hour rate:
28.5
86.0
92.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
40.0
86.5
117.0 + room rate
FRANCE
Strasbourg
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
FRANCE
Paris
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
24.0
59.5
80.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
122.0
0 (included in room rate)
25.5
43.0
0
4.5
6.5
79.5
EUR (unless stated otherwise)
190.5
0 (included in room rate)
24.5
53.5
0
8.0
6.5
92.5
EUR (unless stated otherwise)
199.5
24.0
35.5
42.0
0
9.0
6.5
117.0
EUR (unless stated otherwise)
108.0
14.5
20.5
32.5
0
6.5
6.5
80.5
Page 30
Worldwide subsistence rates
FRANCE
Elsewhere
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
31.0
84.0
98.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
FRENCH POLYNESIA (TAHITI)
Papete
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
3,291.5
8,634.0
13,411.0 + room rate
EUR (unless stated otherwise)
actuals
8.0
28.0
50.0
0
6.0
6.0
98.0
XPF (unless stated otherwise)
16,541.0
3,705.0
3,077.5
5,129.0
497.0
427.5
575.0
13,411.0
FRENCH POLYNESIA (TAHITI)
Elsewhere
Actuals + £4 per day
GAMBIA
Banjul
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
531.5
1,485.5
1,860.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
GMD (unless stated otherwise)
EUR 90.0
0 (included in room rate)
480.5
903.0
102.0
102.0
273.0
1,860.5
GAMBIA
Elsewhere
Actuals + £4 per day
Page 31
Worldwide subsistence rates
GEORGIA
Tbilisi
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
73.5
160.5
182.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
GEL (unless stated otherwise)
USD 233.5
0 (included in room rate)
63.0
77.0
9.0
20.5
12.5
182.0
GEORGIA
Elsewhere
Actuals + £4 per day
GERMANY
Berlin
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
22.0
65.5
72.0 + room rate
GERMANY
Dusseldorf
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
23.0
59.0
66.0 + room rate
GERMANY
Munich
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
29.0
73.0
79.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
167.5
0 (included in room rate)
18.5
40.5
0
6.5
6.5
72.0
EUR (unless stated otherwise)
110.5
0 (included in room rate)
19.5
33.0
0
6.5
7.0
66.0
EUR (unless stated otherwise)
147.0
0 (included in room rate)
25.5
41.0
0
6.5
6.5
79.5
Page 32
Worldwide subsistence rates
Effective 1 October 2014
GERMANY
Elsewhere
Actuals + £4 per day
GHANA
Accra
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
42.5
127.5
149.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
GHS (unless stated otherwise)
USD 200.5
0 (included in room rate)
38.0
80.5
5.5
9.0
16.5
149.5
GHANA
Elsewhere
Actuals + £4 per day
GIBRALTAR
Gibraltar
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
20.0
55.0
75.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
GIP (unless stated otherwise)
115.0
15.0
17.0
32.5
0
5.5
5.0
75.0
GIBRALTAR
Elsewhere
Actuals + £4 per day
GREECE
Athens
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
28.5
62.5
67.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
153.5
0 (included in room rate)
25.0
30.5
0
7.0
5.0
67.5
Page 33
Worldwide subsistence rates
GREECE
Corfu
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
30.5
76.0
82.5 + room rate
GREECE
Crete
Over 5 hours:
Over 10 hours:
24 hour rate:
23.0
54.0
60.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
21.5
56.5
63.5 + room rate
GREECE
Thessalonki
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
GREECE
Rhodes
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
30.0
80.0
86.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
92.5
0 (included in room rate)
28.0
43.0
0
5.0
6.5
82.5
EUR (unless stated otherwise)
83.0
0 (included in room rate)
19.5
27.5
0
7.0
6.0
60.0
EUR (unless stated otherwise)
82.5
0 (included in room rate)
19.5
33.0
0
4.0
7.0
63.5
EUR (unless stated otherwise)
155.0
0 (included in room rate)
25.5
45.5
0
9.0
6.5
86.5
GREECE
Elsewhere
80% of Athens rate plus Hotel to Office EUR 5
Page 34
Worldwide subsistence rates
GRENADA
St George's
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
66.0
188.5
255.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
XCD (unless stated otherwise)
USD 144.5
45.5
58.0
115.0
0
15.5
21.0
255.0
GRENADA
Elsewhere
Actuals + £4 per day
GUATEMALA
Guatemala City
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
30.5
72.0
99.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
160.5
15.0
26.5
38.0
5.0
7.5
7.5
99.5
GUATEMALA
Elsewhere
Actuals + £4 per day
GUINEA
Conakry
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
144,877.0
338,725.5
443,812.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
GNF (unless stated otherwise)
USD 100.5
0 (included in room rate)
128,552.5
177,524.5
20,405.5
32,648.5
84,681.5
443,812.5
GUINEA
Elsewhere
80% of Conakry rate plus Hotel to Office GNF 84681.5
Page 35
Worldwide subsistence rates
Effective 1 October 2014
GUINEA BISSAU
Bissau and Elsewhere
Actuals + £4 per day
GUYANA
Georgetown
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
4,263.0
10,163.0
14,953.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
GYD (unless stated otherwise)
USD 181.0
3,002.0
3,853.5
5,490.5
0
819.0
1,788.0
14,953.0
GUYANA
Elsewhere
As for Georgetown
HAITI
Port au Prince
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
19.5
48.5
67.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
132.5
10.5
18.0
28.0
0
2.5
8.5
67.5
HAITI
Elsewhere
Actuals + £4 per day
HONDURAS
San Pedro Sula
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
26.0
67.0
93.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
164.0
12.5
24.0
39.5
4.5
3.5
9.0
93.0
Page 36
Worldwide subsistence rates
HONDURAS
Tegucigalpa
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
32.5
70.0
82.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
177.0
0 (included in room rate)
29.5
35.0
4.5
5.5
7.5
82.0
HONDURAS
Elsewhere
As for Tegucigalpa
HONG KONG
Hong Kong
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
292.5
761.5
816.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
HKD (unless stated otherwise)
2,376.5
0 (included in room rate)
253.0
429.5
0
79.0
55.0
816.5
HONG KONG
Elsewhere
Actuals + £4 per day
HUNGARY
Budapest
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
6,092.0
14,512.5
16,001.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
HUF (unless stated otherwise)
EUR 137.0
0 (included in room rate)
5,136.0
7,465.0
0
1,911.5
1,488.5
16,001.0
HUNGARY
Elsewhere
Actuals + £4 per day
Page 37
Worldwide subsistence rates
ICELAND
Reykjavik
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
3,866.5
16,368.0
19,262.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
ISK (unless stated otherwise)
15,990.5
2,008.5
3,489.5
12,125.0
0
753.5
885.5
19,262.0
ICELAND
Elsewhere
Actuals + £4 per day
INDIA
Ahmedabad
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
1,016.0
2,212.5
2,753.0 + room rate
INDIA
Bangalore
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
1,685.5
3,746.0
4,629.5 + room rate
INDIA
Chandigarh
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
1,751.0
3,917.0
5,364.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
INR (unless stated otherwise)
9,420.5
0 (included in room rate)
893.0
1,073.5
0
246.0
540.5
2,753.0
INR (unless stated otherwise)
16,809.5
0 (included in room rate)
1,406.0
1,781.0
369.0
559.0
514.5
4,629.5
INR (unless stated otherwise)
10,485.5
922.0
1,520.5
1,935.5
0
461.0
525.5
5,364.5
Page 38
Worldwide subsistence rates
INDIA
Chennai (Madras)
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
2,203.5
5,097.5
5,917.0 + room rate
INDIA
Hyderabad
Over 5 hours:
Over 10 hours:
24 hour rate:
1,868.5
4,187.0
5,070.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
1,309.0
3,125.0
3,650.5 + room rate
INDIA
Kolkata (Calcutta)
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
INDIA
Jalandhar
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
2,171.5
5,120.5
5,650.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
INR (unless stated otherwise)
14,540.5
0 (included in room rate)
1,843.5
2,534.5
305.0
719.5
514.5
5,917.0
INR (unless stated otherwise)
13,926.0
0 (included in room rate)
1,630.5
2,081.0
369.0
475.5
514.5
5,070.5
INR (unless stated otherwise)
6,267.0
0 (included in room rate)
1,124.5
1,631.5
0
369.0
525.5
3,650.5
INR (unless stated otherwise)
13,418.0
0 (included in room rate)
1,884.5
2,662.5
0
573.5
529.5
5,650.0
Page 39
Worldwide subsistence rates
INDIA
Ludhiana
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
1,207.5
2,673.0
3,198.5 + room rate
INDIA
Mumbai (Bombay)
Over 5 hours:
Over 10 hours:
24 hour rate:
2,186.0
4,567.5
5,108.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
942.5
2,237.0
2,777.5 + room rate
INDIA
New Delhi
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
INDIA
Nashik
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
2,334.0
5,572.0
6,100.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
INR (unless stated otherwise)
6,062.0
0 (included in room rate)
1,106.0
1,364.0
0
203.0
525.5
3,198.5
INR (unless stated otherwise)
14,888.5
0 (included in room rate)
1,950.5
2,146.5
0
470.5
540.5
5,108.0
INR (unless stated otherwise)
7,569.5
0 (included in room rate)
819.5
1,171.5
0
246.0
540.5
2,777.5
INR (unless stated otherwise)
13,926.0
0 (included in room rate)
2,020.5
2,924.5
0
627.0
528.5
6,100.5
Page 40
Worldwide subsistence rates
INDIA
Pune
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
1,411.0
3,475.5
4,016.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
INR (unless stated otherwise)
16,219.5
0 (included in room rate)
1,217.5
1,871.0
0
387.0
540.5
4,016.0
INDIA
Elsewhere
Actuals + £4 per day
INDONESIA
Jakarta
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
347,139.5
723,469.5
986,827.0 + room rate
INDONESIA
Semarang
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
183,037.0
476,527.5
585,476.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
IDR (unless stated otherwise)
USD 155.0
0 (included in room rate)
299,802.0
328,993.0
165,680.0
94,674.5
97,677.5
986,827.0
IDR (unless stated otherwise)
606,384.5
0 (included in room rate)
157,790.5
268,244.0
15,779.5
50,493.0
93,169.5
585,476.5
INDONESIA
Elsewhere
Actuals + £4 per day
Page 41
Worldwide subsistence rates
IRAN
Tehran
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
559,938.5
1,313,334.5
1,509,517.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
IRR (unless stated otherwise)
USD 139.0
0 (included in room rate)
498,631.0
692,089.0
0
122,614.5
196,183.0
1,509,517.5
IRAN
Elsewhere
80% of Tehran rate plus Hotel to Office IRR 196183
IRAQ
Baghdad and Elsewhere
Actuals + £4 per day
IRELAND
Dublin
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
38.5
94.0
99.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
149.0
0 (included in room rate)
34.0
51.5
0
8.5
5.0
99.0
IRELAND
Elsewhere
Actuals + £4 per day
ISRAEL (SEE ALSO OCCUPIED TERRITORIES)
Tel Aviv
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
33.0
79.5
95.0 + room rate
USD (unless stated otherwise)
183.5
0 (included in room rate)
28.5
42.5
7.0
8.5
8.5
95.0
Page 42
Worldwide subsistence rates
Effective 1 October 2014
ISRAEL (SEE ALSO OCCUPIED TERRITORIES)
Elsewhere
Actuals + £4 per day
ITALY
Bologna, Florence, Genoa, Milan, Turin and Venice
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
34.0
84.5
96.5 + room rate
ITALY
Rome and Naples
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
35.5
81.5
90.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
230.0
0 (included in room rate)
31.5
48.0
6.5
5.0
5.5
96.5
EUR (unless stated otherwise)
170.0
0 (included in room rate)
31.5
42.5
2.5
7.5
6.0
90.0
ITALY
Elsewhere
As for Rome
JAMAICA
Kingston
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
31.5
94.5
114.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
216.5
6.0
25.5
57.5
5.0
11.5
9.0
114.5
JAMAICA
Elsewhere
Actuals + £4 per day
Page 43
Worldwide subsistence rates
JAPAN
Osaka
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
2,578.0
8,239.5
11,474.0 + room rate
JAPAN
Tokyo
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
4,445.5
10,534.5
11,290.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
JPY (unless stated otherwise)
15,333.5
2,359.0
1,634.0
4,718.0
0
1,887.5
875.5
11,474.0
JPY (unless stated otherwise)
18,381.5
0 (included in room rate)
3,641.0
5,285.0
0
1,608.5
756.0
11,290.5
JAPAN
Elsewhere
90% of Tokyo rate plus Hotel to Office JPY 756
JORDAN
Amman
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
30.5
73.5
84.5 + room rate
JORDAN
Aqaba
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
26.0
58.0
65.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
JOD (unless stated otherwise)
131.5
0 (included in room rate)
25.5
38.0
3.5
10.0
7.5
84.5
JOD (unless stated otherwise)
107.0
0 (included in room rate)
22.5
29.0
0
6.5
7.5
65.5
Page 44
Worldwide subsistence rates
JORDAN
Petra
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
26.0
58.0
65.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
JOD (unless stated otherwise)
99.5
0 (included in room rate)
22.5
29.0
0
6.5
7.5
65.5
JORDAN
Elsewhere
Actuals + £4 per day
KAZAKHSTAN
Almaty
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
9,460.0
23,650.0
25,036.0 + room rate
KAZAKHSTAN
Astana
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
43.0
120.0
131.0 + room rate
KAZAKHSTAN
Atyrau
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
5,234.0
14,591.0
16,227.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
KZT (unless stated otherwise)
43,626.5
0 (included in room rate)
8,347.0
13,077.0
0
2,226.0
1,386.0
25,036.0
USD (unless stated otherwise)
263.0
0 (included in room rate)
35.5
70.0
4.0
14.5
7.0
131.0
KZT (unless stated otherwise)
27,595.0
0 (included in room rate)
4,599.5
8,722.5
634.5
1,269.0
1,002.0
16,227.5
Page 45
Worldwide subsistence rates
Effective 1 October 2014
KAZAKHSTAN
Elsewhere
Actuals + £4 per day
KENYA
Mombasa
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
1,756.5
4,332.0
5,190.0 + room rate
KENYA
Nairobi
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
1,654.5
4,070.5
5,102.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
KES (unless stated otherwise)
USD 84.5
0 (included in room rate)
1,582.0
2,401.5
116.5
348.5
741.5
5,190.0
KES (unless stated otherwise)
11,318.0
0 (included in room rate)
1,480.0
2,242.0
290.5
348.5
741.5
5,102.5
KENYA
Elsewhere
80% of Nairobi rate plus Hotel to Office KES 741.5
KIRIBATI
Tarawa
Actuals + £4 per day
KOREA, DEMOCRATIC PEOPLE'S REPUBLIC
Pyongyang
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
19.5
43.5
49.5 + room rate
EUR (unless stated otherwise)
81.0
0 (included in room rate)
16.0
20.5
1.0
7.0
5.0
49.5
Page 46
Worldwide subsistence rates
Effective 1 October 2014
KOREA, DEMOCRATIC PEOPLE'S REPUBLIC
Elsewhere
Actuals + £4 per day
KOREA, REPUBLIC
Seoul (also applies to Ulsan, Busan, Daejon, Jeju Island, Daego)
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
64,949.0
147,488.0
167,991.0 + room rate
KRW (unless stated otherwise)
277,384.0
0 (included in room rate)
53,447.5
71,037.5
11,276.0
23,003.0
9,227.0
167,991.0
KOREA, REPUBLIC
Elsewhere
Actuals + £4 per day
KOSOVO
Pristina
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
15.0
37.5
44.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
81.0
0 (included in room rate)
13.0
21.0
1.5
3.5
5.5
44.5
KOSOVO
Elsewhere
Actuals + £4 per day
KUWAIT
Kuwait
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
14.0
33.5
36.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
KWD (unless stated otherwise)
74.5
0 (included in room rate)
11.5
17.5
0
4.5
3.0
36.5
Page 47
Worldwide subsistence rates
Effective 1 October 2014
KUWAIT
Elsewhere
Actuals + £4 per day
KYRGYZSTAN
Bishkek
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
28.0
75.5
82.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
161.5
0 (included in room rate)
24.5
44.0
0
7.0
7.0
82.5
KYRGYZSTAN
Elsewhere
Actuals + £4 per day
LAOS
Vientiane
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
337,253.5
770,864.5
997,108.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
LAK (unless stated otherwise)
929,071.0
0 (included in room rate)
273,014.5
369,372.5
160,597.0
128,477.5
65,647.0
997,108.5
LAOS
Elsewhere
Actuals + £4 per day
LATVIA
Riga
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
22.5
55.0
60.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
115.0
0 (included in room rate)
19.5
30.0
0
5.5
5.0
60.0
Page 48
Worldwide subsistence rates
Effective 1 October 2014
LATVIA
Elsewhere
Actuals + £4 per day
LEBANON
Beirut and Elsewhere
Actuals + £4 per day
LESOTHO
Maseru and Elsewhere
Actuals + £4 per day
LIBERIA
Monrovia
Actuals + £4 per day
LIBYA
Tripoli and Elsewhere
Actuals + £4 per day
LITHUANIA
Vilinius
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
98.0
225.0
256.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
LTL (unless stated otherwise)
EUR 93.0
0 (included in room rate)
89.0
118.5
9.0
17.5
22.0
256.0
LITHUANIA
Elsewhere
Actuals + £4 per day
Page 49
Worldwide subsistence rates
LUXEMBOURG
Luxembourg
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
33.0
89.0
123.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
241.0
28.5
28.5
52.0
0
8.5
5.5
123.0
LUXEMBOURG
Elsewhere
Actuals + £4 per day
MACAU SAR
Macao
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
350.0
832.0
1,089.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
HKD (unless stated otherwise)
2,484.5
183.5
291.0
423.0
0
118.0
74.0
1,089.5
MACAU SAR
Elsewhere
Actuals + £4 per day
MACEDONIA
Skopje
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
677.0
1,487.5
1,901.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MKD (unless stated otherwise)
8,314.0
0 (included in room rate)
566.0
699.5
0
222.0
414.0
1,901.5
Page 50
Worldwide subsistence rates
MACEDONIA
Ohrid and Elsewhere
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
466.5
1,099.5
1,513.5 + room rate
MADAGASCAR
Antananarivo
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
56,012.0
146,819.5
219,663.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MKD (unless stated otherwise)
3,350.5
0 (included in room rate)
411.0
577.5
0
111.0
414.0
1,513.5
MGA (unless stated otherwise)
471,687.5
45,828.0
50,920.0
85,715.5
6,789.5
10,184.0
20,226.5
219,663.5
MADAGASCAR
Elsewhere
60% of Antananarivo rate plus Hotel to Office MGA 20226.5
MALAWI
Lilongwe
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
6,300.0
15,913.5
19,194.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MWK (unless stated otherwise)
USD 111.5
0 (included in room rate)
5,727.0
9,040.5
543.5
1,146.0
2,737.0
19,194.0
MALAWI
Elsewhere
Actuals + £4 per day
Page 51
Worldwide subsistence rates
MALAYSIA
Kuala Lumpur
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
116.5
279.0
334.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MYR (unless stated otherwise)
374.0
0 (included in room rate)
94.5
140.5
23.5
44.0
31.5
334.0
MALAYSIA
Elsewhere
Actuals + £4 per day
MALDIVES
Male and Elsewhere
Actuals + £4 per day
MALI
Bamako
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
12,241.0
33,940.0
48,629.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
XOF (unless stated otherwise)
61,759.5
9,459.0
10,571.5
20,030.0
2,003.0
3,338.5
3,227.5
48,629.5
MALI
Elsewhere
Actuals + £4 per day
MALTA
Gozo
Actuals + £4 per day
Page 52
Worldwide subsistence rates
MALTA
Valletta
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
27.5
64.0
74.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
116.0
0 (included in room rate)
24.5
33.5
4.5
6.0
6.0
74.5
MALTA
Elsewhere
As for Valletta
MARSHALL ISLANDS
Majuro and Elsewhere
Actuals + £4 per day
MAURITANIA
Nouakchott
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
18.5
50.0
69.0 + room rate
MAURITIUS
Port Louis
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
785.5
1,882.0
2,160.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
128.5
14.0
15.0
28.5
0
6.5
5.0
69.0
MUR (unless stated otherwise)
5,781.0
0 (included in room rate)
686.0
997.5
0
198.5
278.5
2,160.5
MAURITIUS
Elsewhere
Actuals + £4 per day
Page 53
Worldwide subsistence rates
MEXICO
Mexico City
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
223.5
648.0
1,034.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MXN (unless stated otherwise)
USD 215.0
279.5
201.0
402.0
0
45.0
107.0
1,034.5
MEXICO
Elsewhere
Actuals + £4 per day
MOLDOVA
Chisinau
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
432.0
989.5
1,165.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MDL (unless stated otherwise)
EUR 130.5
0 (included in room rate)
352.0
478.0
80.0
159.5
95.5
1,165.0
MOLDOVA
Elsewhere
Actuals + £4 per day
MONACO
Monaco
Actuals + £4 per day
MONGOLIA
Ulaanbaatar
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
31,415.0
71,053.5
89,672.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MNT (unless stated otherwise)
USD 111.5
0 (included in room rate)
28,125.5
36,349.0
2,961.0
6,579.0
15,658.0
89,672.5
Page 54
Worldwide subsistence rates
Effective 1 October 2014
MONGOLIA
Elsewhere
Actuals + £4 per day
MONTENEGRO
Podgorica
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
15.5
39.0
49.0 + room rate
MONTSERRAT
Plymouth
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
53.5
165.0
229.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
119.0
0 (included in room rate)
13.5
21.5
3.0
4.0
7.0
49.0
XCD (unless stated otherwise)
USD 132.5
44.5
47.0
105.5
0
12.5
20.0
229.5
MONTSERRAT
Elsewhere
Actuals + £4 per day
MOROCCO
Agadir
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
209.5
559.5
648.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MAD (unless stated otherwise)
1,304.0
0 (included in room rate)
183.0
324.0
37.0
52.5
52.0
648.5
Page 55
Worldwide subsistence rates
MOROCCO
Casablanca
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
365.5
888.0
1,305.5 + room rate
MOROCCO
Fes
Over 5 hours:
Over 10 hours:
24 hour rate:
178.0
502.0
553.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
178.0
481.0
689.5 + room rate
MOROCCO
Rabat
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
MOROCCO
Marrakech
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
235.5
585.5
637.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MAD (unless stated otherwise)
2,036.0
272.0
318.5
475.5
94.0
94.0
51.5
1,305.5
MAD (unless stated otherwise)
1,086.5
0 (included in room rate)
157.0
303.0
0
42.0
51.5
553.5
MAD (unless stated otherwise)
917.5
125.5
151.5
277.0
31.5
52.5
51.5
689.5
MAD (unless stated otherwise)
1,531.0
0 (included in room rate)
204.0
318.5
0
63.0
51.5
637.0
Page 56
Worldwide subsistence rates
MOROCCO
Tangier
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
261.5
669.0
720.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MAD (unless stated otherwise)
1,863.5
0 (included in room rate)
219.5
365.5
0
84.0
51.5
720.5
MOROCCO
Elsewhere
Actuals + £4 per day
MOZAMBIQUE
Maputo
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
1,153.0
2,606.0
2,924.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
MZN (unless stated otherwise)
USD 195.0
0 (included in room rate)
1,016.5
1,316.5
95.5
273.0
222.5
2,924.0
MOZAMBIQUE
Elsewhere
Actuals + £4 per day
MYANMAR (BURMA)
Yangon (Rangoon)
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
23.0
52.0
59.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
64.5
0 (included in room rate)
19.5
25.5
0
7.0
7.5
59.5
MYANMAR (BURMA)
Elsewhere
50% of Yangon rate plus Hotel to Office USD 7.5
Page 57
Worldwide subsistence rates
NAMIBIA
Windhoek
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
108.0
284.5
358.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
NAD (unless stated otherwise)
1,150.0
0 (included in room rate)
96.0
164.5
0
24.0
74.0
358.5
NAMIBIA
Elsewhere
Actuals + £4 per day
NAURU
Nauru
Actuals + £4 per day
NEPAL
Kathmandu
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
2,001.5
4,748.5
5,455.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
NPR (unless stated otherwise)
USD 124.5
0 (included in room rate)
1,766.0
2,511.5
0
471.0
706.5
5,455.0
NEPAL
Elsewhere
Actuals + £4 per day
NETHERLANDS
Amsterdam
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
25.0
65.0
72.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
150.0
0 (included in room rate)
22.0
37.5
0
5.5
7.0
72.0
Page 58
Worldwide subsistence rates
NETHERLANDS
The Hague
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
29.5
87.5
117.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
163.5
25.0
26.0
55.0
0
6.5
5.0
117.5
NETHERLANDS
Elsewhere
80% of The Hague rate plus Hotel to Office EUR 5
NETHERLANDS ANTILLES
Aruba and Elsewhere
Actuals + £4 per day
NEW CALEDONIA
Noumea and Elsewhere
Actuals + £4 per day
NEW ZEALAND
Auckland
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
54.0
133.0
180.5 + room rate
NEW ZEALAND
Christchurch
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
43.0
109.0
147.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
NZD (unless stated otherwise)
205.5
36.0
48.0
73.5
0
11.5
11.5
180.5
NZD (unless stated otherwise)
110.0
27.0
39.0
62.0
0
8.0
11.5
147.5
Page 59
Worldwide subsistence rates
NEW ZEALAND
Wellington
Effective 1 October 2014
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
53.5
146.5
191.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
NZD (unless stated otherwise)
225.0
33.5
49.0
88.5
0
9.0
11.5
191.5
NEW ZEALAND
Elsewhere
75% of Auckland rate plus Hotel to Office NZD 11.5
NICARAGUA
Managua
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
24.0
60.0
73.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
192.0
0 (included in room rate)
22.5
34.5
4.5
3.0
9.0
73.5
NICARAGUA
Elsewhere
Actuals + £4 per day
NIGER
Niamey and Elsewhere
Actuals + £4 per day
NIGERIA
Abuja
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
7,644.5
17,836.5
27,529.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
NGN (unless stated otherwise)
79,560.0
7,233.0
6,986.5
9,534.5
1,068.5
1,315.5
1,391.0
27,529.0
Page 60
Worldwide subsistence rates
NIGERIA
Lagos
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
6,564.0
14,755.5
23,480.0 + room rate
NIGERIA
Port Harcourt
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
5,573.0
14,236.0
19,852.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
NGN (unless stated otherwise)
68,217.5
6,329.0
5,605.5
7,233.0
850.0
1,917.0
1,545.5
23,480.0
NGN (unless stated otherwise)
75,943.5
3,945.5
4,816.5
7,907.0
0
1,512.5
1,670.5
19,852.0
NIGERIA
Elsewhere
60% of Abuja rate plus Hotel to Office NGN 1391
NORWAY
Bergen
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
422.0
1,134.5
1,176.0 + room rate
NORWAY
Oslo
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
326.0
806.5
848.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
NOK (unless stated otherwise)
1,388.5
0 (included in room rate)
381.5
672.0
0
81.0
41.5
1,176.0
NOK (unless stated otherwise)
1,192.5
0 (included in room rate)
296.5
451.0
0
59.0
41.5
848.0
Page 61
Worldwide subsistence rates
NORWAY
Stavanger
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
380.5
1,043.5
1,085.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
NOK (unless stated otherwise)
1,301.5
0 (included in room rate)
353.0
636.0
0
54.5
41.5
1,085.0
NORWAY
Elsewhere
As for Oslo
OCCUPIED TERRITORIES
Jerusalem
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
28.5
88.0
100.5 + room rate
USD (unless stated otherwise)
208.0
0 (included in room rate)
24.5
56.0
4.0
7.5
8.5
100.5
OCCUPIED TERRITORIES
Elsewhere
Actuals + £4 per day
OMAN
Muscat
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
23.5
59.0
63.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
OMR (unless stated otherwise)
104.5
0 (included in room rate)
19.5
32.0
0
7.5
4.0
63.0
OMAN
Elsewhere
Actuals + £4 per day
Page 62
Worldwide subsistence rates
PAKISTAN
Karachi
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
1,451.5
3,515.0
4,233.5 + room rate
PAKISTAN
Lahore
Over 5 hours:
Over 10 hours:
24 hour rate:
1,630.5
4,278.0
5,069.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
1,046.0
2,544.0
3,348.5 + room rate
PAKISTAN
Quetta
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
PAKISTAN
Peshawar
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
1,140.0
2,807.5
3,599.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
PKR (unless stated otherwise)
16,001.5
0 (included in room rate)
1,281.5
1,894.0
0
339.5
718.5
4,233.5
PKR (unless stated otherwise)
USD 173.0
0 (included in room rate)
1,356.5
2,374.0
0
547.5
791.5
5,069.5
PKR (unless stated otherwise)
15,072.5
0 (included in room rate)
895.0
1,347.5
0
301.5
804.5
3,348.5
PKR (unless stated otherwise)
13,263.5
0 (included in room rate)
1,017.5
1,545.0
0
245.0
792.0
3,599.5
PAKISTAN
Elsewhere
Actuals + £4 per day
Page 63
Worldwide subsistence rates
PANAMA
Panama City
Effective 1 October 2014
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
32.5
71.0
81.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
157.0
0 (included in room rate)
29.0
35.0
0
7.0
10.0
81.0
PANAMA
Elsewhere
Actuals + £4 per day
PAPUA NEW GUINEA
Port Moresby
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
84.5
209.5
246.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
PGK (unless stated otherwise)
719.0
0 (included in room rate)
70.5
111.0
7.0
28.0
30.0
246.5
PAPUA NEW GUINEA
Elsewhere
As for Port Moresby
PARAGUAY
Asuncion and Elsewhere
Actuals + £4 per day
PERU
Lima
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
131.0
299.5
326.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
PEN (unless stated otherwise)
USD 179.5
0 (included in room rate)
110.0
148.0
0
41.5
27.0
326.5
Page 64
Worldwide subsistence rates
Effective 1 October 2014
PERU
Elsewhere
Actuals + £4 per day
PHILIPPINES
Cebu
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
1,036.5
2,472.5
3,033.0 + room rate
PHILIPPINES
Manila
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
1,528.5
3,751.0
4,345.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
PHP (unless stated otherwise)
USD 129.5
0 (included in room rate)
880.5
1,280.0
149.5
312.0
411.0
3,033.0
PHP (unless stated otherwise)
7,323.5
0 (included in room rate)
1,315.0
2,009.5
183.0
426.5
411.0
4,345.0
PHILIPPINES
Elsewhere
Actuals + £4 per day
POLAND
Warsaw
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
154.0
372.5
393.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
PLN (unless stated otherwise)
EUR 115.0
0 (included in room rate)
136.0
201.0
0
35.5
20.5
393.0
POLAND
Elsewhere
As for Warsaw
Page 65
Worldwide subsistence rates
PORTUGAL
Azores
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
16.5
44.5
49.5 + room rate
PORTUGAL
Funchal (Madeira)
Over 5 hours:
Over 10 hours:
24 hour rate:
23.5
60.0
65.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
25.5
69.5
74.5 + room rate
PORTUGAL
Oporto
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
PORTUGAL
Lisbon
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
35.5
88.0
93.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
107.0
0 (included in room rate)
14.0
26.0
0
4.5
5.0
49.5
EUR (unless stated otherwise)
103.0
0 (included in room rate)
20.5
34.0
0
5.5
5.0
65.0
EUR (unless stated otherwise)
106.5
0 (included in room rate)
22.5
41.5
0
5.5
5.0
74.5
EUR (unless stated otherwise)
130.0
0 (included in room rate)
32.5
49.5
0
6.0
5.0
93.0
Page 66
Worldwide subsistence rates
PORTUGAL
Portimao
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
20.5
47.5
52.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
123.5
0 (included in room rate)
19.0
25.5
0
3.0
5.0
52.5
PORTUGAL
Elsewhere
Actuals + £4 per day
QATAR
Doha
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
227.0
524.5
617.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
QAR (unless stated otherwise)
711.5
45.5
197.0
268.0
15.5
59.5
32.0
617.5
QATAR
Elsewhere
Actuals + £4 per day
ROMANIA
Bucharest
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
96.0
218.5
243.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
RON (unless stated otherwise)
EUR 147.0
0 (included in room rate)
86.5
113.5
0
18.5
24.5
243.0
ROMANIA
Elsewhere
75% of Bucharest rate plus Hotel to Office RON 24.5
Page 67
Worldwide subsistence rates
RUSSIA
Ekaterinburg
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
963.5
2,301.5
2,559.5 + room rate
RUSSIA
Moscow
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
1,878.5
4,567.5
5,313.0 + room rate
RUSSIA
St Petersburg
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
2,021.0
5,184.0
5,451.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
RUB (unless stated otherwise)
6,639.0
0 (included in room rate)
852.5
1,227.0
0
222.0
258.0
2,559.5
RUB (unless stated otherwise)
12,474.0
0 (included in room rate)
1,670.5
2,481.0
478.5
416.0
267.0
5,313.0
RUB (unless stated otherwise)
13,299.5
0 (included in room rate)
1,757.5
2,899.5
0
527.0
267.5
5,451.5
RUSSIA
Elsewhere
Actuals + £4 per day
RWANDA
Kigali
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
11,417.0
31,917.5
39,082.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
RWF (unless stated otherwise)
USD 156.0
0 (included in room rate)
9,452.5
18,536.5
2,701.0
3,928.5
4,463.5
39,082.0
Page 68
Worldwide subsistence rates
Effective 1 October 2014
RWANDA
Elsewhere
Actuals + £4 per day
SAMOA
Apia
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
63.0
147.0
205.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
WST (unless stated otherwise)
USD 133.0
28.0
57.0
78.5
11.5
11.5
19.0
205.5
SAMOA
Elsewhere
Actuals + £4 per day
SAUDI ARABIA
Al Khobar
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
114.0
257.0
374.5 + room rate
SAUDI ARABIA
Jeddah
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
173.5
475.0
637.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
SAR (unless stated otherwise)
532.5
78.5
99.5
129.0
11.5
28.5
27.5
374.5
SAR (unless stated otherwise)
639.0
105.0
152.0
280.0
20.0
43.0
37.0
637.0
Page 69
Worldwide subsistence rates
SAUDI ARABIA
Riyadh
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
135.5
344.5
484.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
SAR (unless stated otherwise)
674.5
106.5
118.0
192.0
0
34.5
33.5
484.5
SAUDI ARABIA
Elsewhere
Actuals + £4 per day
SENEGAL
Dakar
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
12,200.5
32,888.5
48,650.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
XOF (unless stated otherwise)
70,019.5
11,670.0
10,609.0
19,096.5
0
3,183.0
4,092.0
48,650.5
SENEGAL
Elsewhere
75% of Dakar rate plus Hotel to Office XOF 4092
SERBIA
Belgrade
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
2,883.5
7,530.5
8,090.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
RSD (unless stated otherwise)
EUR 190.5
0 (included in room rate)
2,575.5
4,339.0
0
616.0
560.0
8,090.5
SERBIA
Elsewhere
Actuals + £4 per day
Page 70
Worldwide subsistence rates
SEYCHELLES
Victoria
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
371.0
869.0
1,052.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
SCR (unless stated otherwise)
3,734.0
0 (included in room rate)
321.5
448.5
63.5
99.0
120.0
1,052.5
SEYCHELLES
Elsewhere
Actuals + £4 per day
SIERRA LEONE
Freetown
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
140,147.5
333,381.0
375,694.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
SLL (unless stated otherwise)
USD 145.0
0 (included in room rate)
129,530.0
182,616.5
8,494.0
21,234.5
33,819.0
375,694.0
SIERRA LEONE
Elsewhere
Actuals + £4 per day
SINGAPORE
Singapore
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
91.5
206.5
218.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
SGD (unless stated otherwise)
318.0
0 (included in room rate)
79.0
102.5
0
25.0
11.5
218.0
SINGAPORE
Elsewhere
Actuals + £4 per day
Page 71
Worldwide subsistence rates
SLOVAKIA
Bratislava
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
19.0
48.0
53.5 + room rate
SLOVAKIA
Kosice
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
16.5
37.0
42.5 + room rate
SLOVENIA
Ljubljana
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
21.5
59.0
65.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
110.5
0 (included in room rate)
16.0
26.5
0
5.5
5.5
53.5
EUR (unless stated otherwise)
83.0
0 (included in room rate)
14.0
18.5
0
4.5
5.5
42.5
EUR (unless stated otherwise)
148.5
0 (included in room rate)
19.0
35.5
0
4.5
6.5
65.5
SLOVENIA
Elsewhere
Actuals + £4 per day
SOLOMON ISLANDS
Honiara
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
198.5
502.0
709.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
SBD (unless stated otherwise)
1,524.5
136.5
179.5
285.0
0
37.5
70.5
709.0
Page 72
Worldwide subsistence rates
Effective 1 October 2014
SOLOMON ISLANDS
Elsewhere
Actuals + £4 per day
SOUTH AFRICA
Cape Town
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
147.0
388.5
456.0 + room rate
SOUTH AFRICA
Pretoria
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
127.5
335.5
403.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
ZAR (unless stated otherwise)
2,051.5
0 (included in room rate)
130.0
224.5
0
34.0
67.5
456.0
ZAR (unless stated otherwise)
1,177.5
0 (included in room rate)
114.0
195.0
0
26.5
68.0
403.5
SOUTH AFRICA
Elsewhere
As for Pretoria
SOUTH SUDAN
Juba
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
130.5
307.5
355.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
SSP (unless stated otherwise)
USD 278.0
0 (included in room rate)
116.5
163.0
9.5
28.0
38.0
355.0
Page 73
Worldwide subsistence rates
SPAIN
Barcelona
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
28.0
76.0
101.5 + room rate
SPAIN
Madrid
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
32.0
86.0
114.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
EUR (unless stated otherwise)
176.0
20.0
24.5
44.5
0
7.0
5.5
101.5
EUR (unless stated otherwise)
172.5
23.0
29.5
51.5
0
5.0
5.5
114.5
SPAIN
Elsewhere
85% of Madrid rate plus Hotel to Office EUR 5.5
SRI LANKA
Colombo
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
1,474.0
3,444.0
4,295.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
LKR (unless stated otherwise)
USD 123.5
0 (included in room rate)
1,271.5
1,768.0
253.0
404.5
598.0
4,295.0
SRI LANKA
Elsewhere
Actuals + £4 per day
ST HELENA
St Helena
Actuals + £4 per day
Page 74
Worldwide subsistence rates
ST KITTS AND NEVIS
Basseterre
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
94.0
187.0
250.0 + room rate
ST LUCIA
Castries
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
52.0
154.0
216.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
XCD (unless stated otherwise)
USD 179.0
41.0
89.5
88.5
0
9.0
22.0
250.0
XCD (unless stated otherwise)
357.0
37.0
46.5
96.5
0
11.0
25.5
216.5
ST LUCIA
Elsewhere
Actuals + £4 per day
ST VINCENT
Kingstown
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
82.0
209.5
231.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
XCD (unless stated otherwise)
328.5
0 (included in room rate)
75.5
121.0
0
13.0
21.5
231.0
ST VINCENT
Elsewhere
Actuals + £4 per day
Page 75
Worldwide subsistence rates
SUDAN
Khartoum
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
207.5
570.0
656.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
SDG (unless stated otherwise)
1,520.0
0 (included in room rate)
185.0
340.5
33.5
44.5
52.5
656.0
SUDAN
Elsewhere
Actuals + £4 per day
SURINAM
Paramaribo
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
20.5
61.5
70.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
137.5
0 (included in room rate)
17.5
38.5
0
5.5
9.0
70.5
SURINAM
Elsewhere
Actuals + £4 per day
SWAZILAND
Mbabane and Elsewhere
Actuals + £4 per day
SWEDEN
Stockholm
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
379.0
857.5
917.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
SEK (unless stated otherwise)
1,939.5
0 (included in room rate)
345.0
445.0
0
67.5
60.0
917.5
Page 76
Worldwide subsistence rates
Effective 1 October 2014
SWEDEN
Elsewhere
Actuals + £4 per day
SWITZERLAND
Berne
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
47.0
109.5
118.0 + room rate
SWITZERLAND
Geneva
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
44.5
117.5
155.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
CHF (unless stated otherwise)
184.5
0 (included in room rate)
43.0
59.0
0
7.5
8.5
118.0
CHF (unless stated otherwise)
207.5
28.0
40.0
69.0
0
8.5
10.0
155.5
SWITZERLAND
Elsewhere
Actuals + £4 per day
SYRIA
Damascus and Elsewhere
Actuals + £4 per day
TAIWAN
Taipei
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
1,673.0
3,982.0
4,210.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
TWD (unless stated otherwise)
6,126.0
0 (included in room rate)
1,402.0
2,038.0
0
542.0
228.5
4,210.5
Page 77
Worldwide subsistence rates
Effective 1 October 2014
TAIWAN
Elsewhere
Actuals + £4 per day
TAJIKISTAN
Dushanbe
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
247.0
571.0
601.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
TJS (unless stated otherwise)
USD 320.5
0 (included in room rate)
211.5
289.0
0
70.5
30.5
601.5
TAJIKISTAN
Elsewhere
Actuals + £4 per day
TANZANIA
Dar Es Salaam
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
43,888.5
114,696.5
130,163.5 + room rate
TANZANIA
Zanzibar
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
35,078.5
86,471.5
104,040.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
TZS (unless stated otherwise)
USD 179.0
0 (included in room rate)
40,951.5
67,871.5
0
5,873.5
15,467.0
130,163.5
TZS (unless stated otherwise)
USD 111.5
0 (included in room rate)
33,446.5
49,761.5
1,632.0
3,263.5
15,937.0
104,040.5
TANZANIA
Elsewhere
50% of the Dar Es Salaam rate plus Hotel to Office TZS 15467
Page 78
Worldwide subsistence rates
THAILAND
Bangkok
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
1,048.0
2,565.5
2,965.0 + room rate
THAILAND
Elsewhere
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
735.0
1,647.0
2,019.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
THB (unless stated otherwise)
5,442.5
0 (included in room rate)
884.5
1,354.0
163.5
327.0
236.0
2,965.0
THB (unless stated otherwise)
2,023.0
0 (included in room rate)
626.0
803.0
136.5
218.0
236.0
2,019.5
TRISTAN DA CUNHA
Tristan da Cunha
Actuals + £4 per day
TOGO
Lome and Elsewhere
Actuals + £4 per day
TONGA
Nuku Alofa
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
66.5
172.5
223.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
TOP (unless stated otherwise)
196.5
19.0
61.0
100.5
12.5
11.0
19.0
223.0
TONGA
Elsewhere
Actuals + £4 per day
Page 79
Worldwide subsistence rates
Effective 1 October 2014
TRINIDAD AND TOBAGO
Port of Spain
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
346.0
993.5
1,284.5 + room rate
TRINIDAD AND TOBAGO
Tobago
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
279.5
754.5
823.5 + room rate
TUNISIA
Tunis
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
45.0
105.5
146.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
TTD (unless stated otherwise)
USD 281.5
222.0
310.5
612.0
0
71.0
69.0
1,284.5
TTD (unless stated otherwise)
1,304.0
0 (included in room rate)
258.0
454.0
0
42.5
69.0
823.5
TND (unless stated otherwise)
163.5
29.5
38.5
54.0
0
13.0
11.5
146.5
TUNISIA
Elsewhere
Actuals + £4 per day
TURKEY
Ankara
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
93.0
223.5
239.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
TRY (unless stated otherwise)
EUR 160.0
0 (included in room rate)
79.5
117.5
0
26.5
16.0
239.5
Page 80
Worldwide subsistence rates
TURKEY
Istanbul
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
74.0
173.5
188.0 + room rate
TURKEY
Izmir
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
75.0
178.0
194.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
TRY (unless stated otherwise)
EUR 136.0
0 (included in room rate)
60.5
86.5
0
26.5
14.5
188.0
TRY (unless stated otherwise)
EUR 198.0
0 (included in room rate)
67.5
95.5
0
15.0
16.0
194.0
TURKEY
Elsewhere
75% of Ankara rate plus Hotel to Office TRY 16
TURKMENISTAN
Ashgabat
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
45.0
117.5
143.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
TMT (unless stated otherwise)
USD 72.5
0 (included in room rate)
40.0
67.5
4.0
10.0
21.5
143.0
TURKMENISTAN
Elsewhere
Actuals + £4 per day
Page 81
Worldwide subsistence rates
Effective 1 October 2014
TURKS & CAICOS ISLANDS
Grand Turk
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
27.5
74.5
101.0 + room rate
TURKS & CAICOS ISLANDS
Providenciales
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
35.5
87.0
121.5 + room rate
USD (unless stated otherwise)
166.5
13.0
25.5
45.0
4.5
4.0
9.0
101.0
USD (unless stated otherwise)
206.0
20.0
30.5
46.5
5.5
10.0
9.0
121.5
TURKS & CAICOS ISLANDS
Elsewhere
Actuals + £4 per day
TUVALU
Fongafale
Actuals + £4 per day
UGANDA
Kampala
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
13.5
32.0
41.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
130.5
0 (included in room rate)
11.5
17.0
1.0
3.5
8.5
41.5
UGANDA
Elsewhere
Actuals + £4 per day
Page 82
Worldwide subsistence rates
UKRAINE
Kyiv
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Currency:
204.5
459.5
554.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
UAH (unless stated otherwise)
EUR 219.0
0 (included in room rate)
180.5
231.0
37.0
48.0
58.0
554.5
UKRAINE
Elsewhere
As for Kyiv
UNITED ARAB EMIRATES
Abu Dhabi
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
98.0
242.5
373.5 + room rate
UNITED ARAB EMIRATES
Dubai
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
161.0
432.0
614.5 + room rate
AED (unless stated otherwise)
673.0
85.5
82.0
128.5
15.0
32.0
30.5
373.5
AED (unless stated otherwise)
949.5
127.0
139.5
250.0
23.5
42.5
32.0
614.5
UNITED ARAB EMIRATES
Elsewhere
Actuals + £4 per day
Page 83
Worldwide subsistence rates
Effective 1 October 2014
UNITED STATES OF AMERICA
Atlanta
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
30.5
75.0
98.5 + room rate
USD (unless stated otherwise)
127.0
15.0
27.5
42.0
0
5.5
8.5
98.5
UNITED STATES OF AMERICA
Currency:
USD (unless stated otherwise)
Atlanta Elsewhere (Florida (excluding Miami), Tennessee, North Carolina, South Carolina, Orlando,
Mississippi, Georgia, Alabama)
Over 5 hours:
Over 10 hours:
24 hour rate:
30.5
75.0
98.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
UNITED STATES OF AMERICA
Boston
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
32.0
76.5
97.5 + room rate
actuals
15.0
27.5
42.0
0
5.5
8.5
98.5
USD (unless stated otherwise)
239.0
13.0
29.0
41.5
0
6.0
8.0
97.5
UNITED STATES OF AMERICA
Currency:
USD (unless stated otherwise)
Boston Elsewhere (Portland, Vermont, Maine, New Hampshire, Rhode Island and Massachusetts)
Over 5 hours:
Over 10 hours:
24 hour rate:
21.0
57.0
72.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
actuals
7.0
19.0
34.0
0
4.0
8.0
72.0
Page 84
Worldwide subsistence rates
Effective 1 October 2014
UNITED STATES OF AMERICA
Chicago
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
34.5
84.0
112.5 + room rate
USD (unless stated otherwise)
198.0
21.0
30.0
45.0
0
9.0
7.5
112.5
UNITED STATES OF AMERICA
Currency:
USD (unless stated otherwise)
Chicago Elsewhere (Cleveland, Illinois, Indiana, Iowa, Kansas, Minnesota, Missouri, Nebraska, Dakota,
Wisconsin, Ohio)
Over 5 hours:
Over 10 hours:
24 hour rate:
34.5
84.0
112.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
UNITED STATES OF AMERICA
Houston
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
24.0
66.5
88.0 + room rate
actuals
21.0
30.0
45.0
0
9.0
7.5
112.5
USD (unless stated otherwise)
113.5
14.0
21.0
40.0
0
5.5
7.5
88.0
UNITED STATES OF AMERICA
Currency:
USD (unless stated otherwise)
Houston Elsewhere (Colorado, Arkansas, Louisiana, New Mexico, Oklahoma, Texas, Dallas, New Orleans)
Over 5 hours:
Over 10 hours:
24 hour rate:
24.0
66.5
88.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
actuals
14.0
21.0
40.0
0
5.5
7.5
88.0
Page 85
Worldwide subsistence rates
Effective 1 October 2014
UNITED STATES OF AMERICA
Los Angeles
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
28.5
72.0
93.0 + room rate
USD (unless stated otherwise)
193.0
12.5
24.5
40.0
0
7.5
8.5
93.0
UNITED STATES OF AMERICA
Currency:
USD (unless stated otherwise)
Los Angeles Elsewhere (Guam, Arizona, Hawaii, Utah, Clark County, California and counties (Imperial,
Kern, Orange, Riverside - San Bernandino, San Diego, San Luis, Obispo, Santa Barbara, Ventura))
Over 5 hours:
Over 10 hours:
24 hour rate:
28.5
72.0
93.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
UNITED STATES OF AMERICA
Miami
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
28.0
75.5
98.5 + room rate
UNITED STATES OF AMERICA
New York
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
31.0
76.5
102.5 + room rate
actuals
12.5
24.5
40.0
0
7.5
8.5
93.0
USD (unless stated otherwise)
221.5
14.5
24.5
44.5
0
6.5
8.5
98.5
USD (unless stated otherwise)
216.0
18.0
27.0
42.0
0
7.5
8.0
102.5
Page 86
Worldwide subsistence rates
Effective 1 October 2014
UNITED STATES OF AMERICA
Currency:
USD (unless stated otherwise)
New York Elsewhere (New York State, New Jersey, Connecticut, Pennsylvania, Puerto Rico)
Over 5 hours:
Over 10 hours:
24 hour rate:
31.0
76.5
102.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
UNITED STATES OF AMERICA
San Francisco
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
21.0
71.5
99.5 + room rate
actuals
18.0
27.0
42.0
0
7.5
8.0
102.5
USD (unless stated otherwise)
190.5
20.5
16.5
46.5
0
8.5
7.5
99.5
UNITED STATES OF AMERICA
Currency:
USD (unless stated otherwise)
San Francisco Elsewhere (Alaska, California (and Counties), Idaho, Montana, Oregon, Nevada (excluding
Clark County), Washington State, Wyoming
Over 5 hours:
Over 10 hours:
24 hour rate:
21.0
71.5
99.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
UNITED STATES OF AMERICA
Seattle
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
24.5
62.0
81.0 + room rate
actuals
20.5
16.5
46.5
0
8.5
7.5
99.5
USD (unless stated otherwise)
184.0
12.5
21.5
35.0
0
5.5
6.5
81.0
Page 87
Worldwide subsistence rates
Effective 1 October 2014
UNITED STATES OF AMERICA
Washington
Currency:
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
30.5
70.5
91.5 + room rate
USD (unless stated otherwise)
177.0
13.5
27.0
37.0
0
6.5
7.5
91.5
UNITED STATES OF AMERICA
Currency:
USD (unless stated otherwise)
Washington Elsewhere (Delaware, Kentucky, Maryland, Virginia, West Virginia, Washington DC)
Over 5 hours:
Over 10 hours:
24 hour rate:
30.5
70.5
91.5 + room rate
URUGUAY
Montevideo
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
46.0
111.5
120.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
actuals
13.5
27.0
37.0
0
6.5
7.5
91.5
USD (unless stated otherwise)
143.5
0 (included in room rate)
40.5
60.0
0
11.0
9.0
120.5
URUGUAY
Elsewhere
Actuals + £4 per day
UZBEKISTAN
Tashkent
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
32.0
73.0
79.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
100.5
0 (included in room rate)
27.5
36.5
0
9.0
6.5
79.5
Page 88
Worldwide subsistence rates
Effective 1 October 2014
UZBEKISTAN
Elsewhere
Actuals + £4 per day
VANUATU
Port Vila
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
4,592.5
11,111.5
14,228.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
VUV (unless stated otherwise)
16,056.5
1,606.0
4,271.0
6,198.0
749.5
642.5
761.5
14,228.5
VANUATU
Elsewhere
Actuals + £4 per day
VENEZUELA
Caracas
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
482.5
1,106.5
1,247.0 + room rate
VENEZUELA
Valencia
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
423.5
1,013.0
1,438.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
VEF (unless stated otherwise)
3,567.0
0 (included in room rate)
443.5
585.0
88.0
78.0
52.5
1,247.0
VEF (unless stated otherwise)
1,785.0
285.5
385.0
551.5
71.5
76.5
68.0
1,438.0
Page 89
Worldwide subsistence rates
VENEZUELA
Elsewhere
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
359.5
1,063.5
1,513.5 + room rate
VIETNAM
Hanoi
Over 5 hours:
Over 10 hours:
24 hour rate:
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
18.0
74.0
85.5 + room rate
VIETNAM
Ho Chi Minh City
Over 5 hours:
Over 10 hours:
24 hour rate:
Effective 1 October 2014
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
Currency:
41.5
88.0
97.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
VEF (unless stated otherwise)
2,340.5
340.0
330.5
675.5
57.5
57.5
52.5
1,513.5
USD (unless stated otherwise)
154.5
0 (included in room rate)
12.5
51.0
4.0
10.5
7.5
85.5
USD (unless stated otherwise)
134.0
0 (included in room rate)
37.5
42.5
0
8.0
9.0
97.0
VIETNAM
Elsewhere
Actuals + £4 per day
YEMEN
Sana'a
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
22.5
53.5
65.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
160.5
0 (included in room rate)
20.0
28.5
3.0
5.0
9.0
65.5
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Worldwide subsistence rates
Effective 1 October 2014
YEMEN
Elsewhere
Actuals + £4 per day
ZAMBIA
Lusaka
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
144.5
321.0
384.0 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
ZMW (unless stated otherwise)
927.0
0 (included in room rate)
126.5
159.0
18.0
35.5
45.0
384.0
ZAMBIA
Elsewhere
Actuals + £4 per day
ZIMBABWE
Harare
Over 5 hours:
Over 10 hours:
24 hour rate:
Currency:
31.5
68.5
92.5 + room rate
Room rate:
Breakfast:
Lunch:
Dinner:
Other:
Drinks:
Hotel to office:
Total residual:
USD (unless stated otherwise)
187.0
17.0
28.0
33.5
0
7.0
7.0
92.5
ZIMBABWE
Elsewhere
Actuals + £4 per day
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