Police Officer Relocation Policy

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1. STATEMENT OF POLICY

1.1 The purpose of this policy is to outline the eligibility criteria and levels of renumeration available for individuals, with regards to, relocation assistance.

1.2 Where appropriately approved, the force will fund certain removals and relocation expenses within a set financial limit.

1.3 The aim of this policy is:

To facilitate the effective transfer of police officers around the Force area, relocation expenses are available to successful candidates who relocate their home upon appointment to a new post in a new location within the Force area.
Subject to the prior approval of the Director of People and Organisational Development (OD), entitlement to relocation expenses will be identified in the advertisement for the post and confirmed via the letter of appointment.
Relocation expenses are only payable where agreed by the Director of People and OD in advance of the advert being placed. Costs will fall upon the budget holder assisted by an agreed contribution from the central People & OD budget.

1.4 Expenses may also be available at the discretion of the Chief Constable due to the exigencies of police duty or in the interests of efficiency of the Force.

1.5 Relocation expenses will not be paid to officers, below the rank of ACC, who voluntarily transfer from one Force to another.

1.6 Relocation packages will only be provided if it has been determined that they are required due to organisational business need and in accordance with the Police Regulations 2003.

2. POWERS AND POLICY/LEGAL REQUIREMENTS

2.1 External:

Police Regulations and Determinations 2003
Income Tax (Earnings and Pensions) Act, 2003 (“ITEPA”)
HMRC “Income tax and National Insurance contributions on relocation packages” guidance

RESPONSIBILITIES

2.2 The Payroll Specialist (People & OD Department) has overall responsibility for the effective operation of this policy and for ensuring compliance with the relevant statutory framework.

2.3 Day-to-day responsibility for operating the policy and ensuring its maintenance and review will be the Payroll Specialist and Head of Human Resources.

2.4 The Director of Finance / CFO must agree any estimates before any commitments are entered into.

3. ELIGIBILITY

3.1 Entitlement to relocation packages will normally be determined based on the following circumstances:

The individual is a member of the ACPO rank (i.e. Assistant Chief Constable, Deputy Chief Constable or Chief Constable) where they are required to move their home on joining the Force.
In other cases, is required to statutory transfer and move their home, based on the opinion of the Chief Constable, in the interests of the Organisation’s efficiency and/or due to the exigencies of duty. (This does not apply to voluntary transfers)

3.2 Relocation packages do not apply to police officers initially joining Dyfed-Powys Police

4. ALLOWABLE EXPENDITURE

4.1 Where the Police Officer moves home, based on the assumption that:

The Police Officer was the owner of the former home; or
Where the officer could neither have been provided with a suitable house nor have been reasonably expected to find suitable rented accommodation within a reasonable distance of his normal place of duty
It would not be practical for the Officer to commute to the new place of work on a daily basis.
Reside 30 or more miles outside the Dyfed-Powys Police boundary.

4.2 The following is payable under Police Regulations:

The reasonably incurred cost of removal including removal fees and storage costs, against estimates agreed beforehand
Solicitors’ fees and Estate Agents fees reasonably incurred in disposing of former home, against estimates agreed beforehand
Solicitors’ fees and Stamp Duty reasonably incurred in acquiring a new property, against estimates agreed beforehand,

4.3 Where the Police Officer is either the owner and/or the legal tenant of two properties simultaneously the following are also payable under the Police Regulations:

Mortgage interest or rent payable in respect of the former home for the first 26 weeks following the move which may be extended at the discretion of the Chief Constable provided they are satisfied that all reasonable steps to dispose of the property are being made.
Any difference in Council Tax liability compared with the liability that existed on the former property for the first 26 weeks following the move which may be extended at the discretion of the Chief Constable provided they are satisfied that all reasonable steps to dispose of the property are being made.

4.4 Reimbursement of incidental expenses in respect of the move from items fixed to the sale of the former home, e.g. alteration and/or replacement of curtains, carpets, blinds and related fittings; relaying of floor covering; cleaning of carpets; plumbing in of washing machines; fitting of gas/electric cooker; fitting of gas fridge/freezer; fitting of television aerial; interior redecoration – materials and labour. Any claim must be supported by receipted itemised invoices.

4.5 Individuals who have received money for the sale of items from their old home which are being replaced by new items under 4.4 above, must deduct those sums from their claim for reimbursement to avoid tax implications.

4.6 An estimate should be provided and agreed with the Director of Finance / CFO before any commitments are entered into. To qualify for reimbursement, an item of removal expenditure must be necessary, reasonable and backed by a receipt.

4.7 It is important to note mortgage and council tax reimbursements do not qualify for tax exemption and are subject to tax and National Insurance Contributions in full.

5. FINANCIAL LIMIT

5.1 Police Officers will be permitted to claim up to £19,000 in relocation expenses per move.

6. TAX LIABILITY

6.1 All relocation costs above the HMRC threshold of £8,000 are liable to tax and Class 1A (Employers) National Insurance contributions.

6.2 Some items, such as mortgage interest, will attract tax and Class 1A (Employers) National Insurance contributions even if the overall package value does not exceed the Inland Revenue threshold.

6.3 Personal tax liability will be incurred on amounts received above current HMRC limits of £8,000 and payments of any tax due is normally the responsibly of the individual Police Officer.

6.4 The Force will notify HMRC of the taxable benefit above the £8,000 threshold annually via a P11d tax statement.

6.5 HM Revenue & Customs set a time limit on relocation. Relocation must be completed before the end of the tax year (5 April) after the one in which the individual takes up their new position.

7. FINANCIAL RECORDS

7.1 Procurement procedures should be fully adhered to and three quotations must be obtained for relocation and removal fees.

7.2 Invoices in relation to valid relocation expenses should be paid in the first instance by the Police Officer. Recovery of these costs will be via the expenses form, appropriately authorised with copy invoices attached. Evidence must also be submitted showing that procurement procedures have been adhered to.

7.3 The authorised expense forms and supporting paperwork should be forwarded to the Payroll Specialist by the Human Resources team, who will maintain a record of relocation expenses for taxation purposes.

7.4 Where the Chief Constable is of the opinion that the Police Officer has not taken all reasonable steps to reduce or terminate their expenses, reimbursement may be restricted to payments which the Police Officer would have been liable to make had all reasonable steps been taken to reduce the liability.

8. TERMINATION OF EMPLOYMENT

8.1 Individuals who leave Dyfed-Powys Police within three years of joining, unless otherwise determined by the Chief Officer Team, will be required to repay the following amounts of their relocation package. (This provision does not apply to police officers who transfer to another Force):

Period of service (from date of payment of expenses)	Amount to be repaid (as % of total expenses)
Leaving 0-12 months from date of expenses paid	100%
Leaving 13-24 months from date of expenses paid	50%
Leaving 25-36 months from date of expenses paid	Reducing from 25% by 1/12^th of 25% for each completed month up to 36 months

8.2 In the event that the individual does not relocate, they will be asked to repay all, or part of any relocation allowance given.

CAREER BREAK

8.3 For police officers who ask to undertake a career break, their length of service will be suspended from the date the career break starts.

8.4 Individuals who have not served for three years, and do not want to be liable to repaying part of their relocation package, must return for at least the remainder of the three years before leaving.

8.5 When three years’ service in total, combining the period before and after the career break, has been completed, the individual will no longer be liable to repay any part of the relocation package.

9. APPLICATION

9.1 Where the Force has determined that it will consider the payment of relocation expenses, individuals must submit their application in writing to the Director of People & OD.

9.2 Applications must include VAT receipted accounts, and copies of three quotations where applicable (e.g. for removal/solicitor costs). The lowest quote will be reimbursed by Dyfed-Powys Police, unless in exceptional circumstances (to be approved by the Director of Finance).

9.3 Applications will be forwarded to the Payroll Specialist for processing who will liaise directly with individuals regarding payment.

9.4 Incidental expenses must be included in the application for relocation expenses and submitted as outlined above.

9.5 All relocation expenses must be claimed within 6 months of commencement of employment with Dyfed-Powys Police.

10. REVIEW

This policy will be reviewed annually to ensure that it is fit for purpose, to ensure it is effective, any changes to legislation and guidance and any challenges made to the policy. The Payroll Specialist is responsible for ensuring review takes place.

Any amendments or changes to this policy will be implemented through the Joint Negotiation Consultative Committee (JNCC) Board and implemented following the approval of the JNCC Board.

CODE OF ETHICS CERTIFICATE OF COMPLIANCE

This policy has been drafted in accordance with the Code of Ethics and has been reviewed on the basis of its content and the supporting evidence and it is deemed compliant with that Code and the principles underpinning it.

HUMAN RIGHTS ACT CERTIFICATE OF COMPLIANCE

This policy has been drafted in accordance with the Human Rights Act and has been reviewed on the basis of its content and the supporting evidence and it is deemed compliant with that Act and the principles underpinning it.

EQUALITY IMPACT ASSESSMENT

Section 4 of the Equality Act 2010 sets out the protected characteristics that qualify for protection under the Act as follows: Age; Disability; Gender Reassignment; Marriage and Civil Partnership; Pregnancy and Maternity; Race; Religion or Belief; Sex; Sexual Orientation.

The public sector equality duty places a proactive legal requirement on public bodies to have regard, in the exercise of their functions, to the need to:

eliminate discrimination, harassment, victimisation, and any other conduct that is unlawful under the Act;
advance equality of opportunity between persons who share a relevant protected characteristic and persons who do not share it;
foster good relations between persons who share a relevant protected characteristic and persons who do not share it.

The equality duty applies to all protected characteristics with the exception of Marriage and Civil Partnership, to which only the duty to have regard to the need to eliminate discrimination applies.

Carrying out an equality impact assessment involves systematically assessing the likely or actual effects of policies on people in respect of all the protected characteristics set out above. An equality impact assessment should be carried out on any policy that is relevant to the public sector equality duty.

EQUALITY IMPACT ASSESSMENT COMPLETED: May 2026

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