Jury Service Expenses: Our Jury Duty Expenses Guide
If you are called for jury duty, you can claim a certain amount of expenses for things like travel, lunch and refreshments, and loss of earnings. Here is our guide to jury service expenses in the UK.
Your employer has to let you attend the jury duty. They do not have to pay you for the time taken off, however. If they do not pay you, then you can make a claim to the court for loss of earnings. The current amounts you can claim are listed here.
Whether or not you have to pay tax on the money received as loss of earnings depends on whether you are employed or self-employed.
If you are employed, there is no tax to pay on the amount claimed.
If you are self-employed, some will be taxable. The daily ‘loss of earnings’ amount listed in the link above is considered business income, and is therefore taxable. Any daily subsistence or travel expenses reimbursed are not taxable. For more information, look here.
In the UK, jury service is an important civic duty, and while jurors are not directly paid for their time, they can claim reimbursement for certain expenses incurred during their service. These expenses are designed to ensure that individuals are not financially disadvantaged by participating in jury duty. Below is an overview of what can be claimed:
Jury service expenses
1. Loss of earnings or financial loss
If your employer does not pay you during jury service, you can claim compensation for lost earnings. The amounts vary based on the duration of time spent in court:
- For the first 10 days: £64.95 per day if you spend more than 4 hours at court.
- For jury service exceeding 10 days: £129.91 per day if you spend more than 4 hours at court.
Self-employed individuals can also claim for lost income by providing evidence such as tax returns
2. Travel costs
Travel expenses to and from court are reimbursed, including:
- Public transport (bus, underground, or train) at cost (standard class fares).
- Private vehicle mileage: Car: 31.4p per mile.
- Parking costs may be reimbursed if approved by the court, but fines or lost ticket fees are not covered.
Taxi fares must be pre-approved by the court
3. Food and drink allowance
Jurors can claim a daily allowance for meals:
- £5.71 for up to 10 hours at court.
- £12.17 for more than 10 hours at court.
Receipts are generally not required for food allowances.
4. Childcare and other care costs
- If you incur additional childcare or dependent care costs due to jury service, you can claim reimbursement up to the same limits as loss of earnings (£64.95 or £129.91 per day depending on the length of service).
- Claims require documentation such as receipts from registered providers or written confirmation from informal carers (e.g., family members).
5. How to claim expenses
- Expenses claims are submitted using forms provided by the court at the start of jury service.
- Claims must be supported with relevant receipts and documentation (e.g., proof of lost earnings from employers or tax returns for self-employed individuals).
Final thoughts: Jury service – other expenses
If you receive benefits such as Universal Credit or Jobseeker’s Allowance, these will usually continue for up to eight weeks of jury service. Beyond this period, a loss of earnings form must be submitted to your local benefits office.
Employers are legally required to allow employees time off for jury duty but are not obligated to pay them during this period.
However, some employers may voluntarily choose to pay full or partial wages. By providing these allowances, they ensure that jurors can fulfill their legal responsibilities without necessarily needing to suffer financial loss while attending court.
Reimbursement for your sustenance, travel costs and so on in your bank account usually takes place 7-10 working days after submitting your expenses claim form.
In terms of how many hours jury duty lasts, court sessions tend to run 10am-5.30pm from Monday to Friday.
The team at Howlader & Co are some of the finest chartered accountants London individuals and businesses have trusted for 50+ years. If you would like any more advice, please get in touch.