Police Officer Handbook – Agreed Guide to Police Officer Conditions in Scotland

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4.12 ALLOWANCE RATES

PNBS Circular 2026/04

AllowanceRate
Dog Handler’s Allowance£3065.78 (per annum) (NB. additional 25% payment per each additional dog)
Plain Clothes Allowance£18.50 (per month)
On-call Allowance£43.68 (per period)
Excessive Rest Day Disruption Allowance£25.99 (per qualifying occasion)
Overnight Disruption Allowance£82.07 (per night)
Additional Disruption Allowance£54.72 (per night)
Minimum Standards Allowance£123.11 (per night)
Central Service Allowances Payable to Police Officers at the Scottish Police College (to be removed where there is no residential requirement on 010423).£2,100 (per annum)
Short notice rest day working allowance£107.85
Bonus Payment£50 to £500 (at the discretion of the chief constable)
Motor Vehicle Allowance Rate
Essential users 
Lump sum per annum£1,239
Per mile – first 10,000 miles£0.55
Essential User mileage rate – after 10,000 miles£0.25
 Passenger rate per passenger per mile £0.05
Casual users  
Per mile – first 10,000 miles£0.55
Casual User mileage rate – after 10,000 miles£0.25
Passenger rate per passenger per mile£0.05
  
Non-designated user 
Sanctioned to use their own cars on specific occasions. £0.55
  
HMRC Mileage Rates
Car and Van rate – per mile (first 10,000 miles)£0.55
Car and Van rate – per mile (after 10,000 miles)£0.25
Motorcycle rate – per mile£0.24
Bicycle rate – per mile£0.20
Passenger rate – per passenger per mile£0.05
 Islands Allowance 
LocationRateValue (per annum)
Shetland (Lerwick)2£2264.75
Shetland (Yell)1£2,664.42
Shetland (Brae)1£2,664.42
Orkney3£1,998.31
Isle of Lewis3£1,998.31
North Uist2£2,264.75
Benbecula2£2,264.75
South Uist2£2,264.75
Barra1£2,664.42
Skye4£1,332.21
Tiree1£2,664.42
Islay3£1,998.31
Isle of Mull3£1,998.31
Isle of Bute4£1,332.21
Arran4£1,332.21
Great Cumbrae4£1,332.21
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