Hay or straw would work well, straw would be the cheapest option there
most places recommend the loam compost/sand mix
though it possibly depends what type of tortoise you have too.
beech chippings you can use, but can often carry mites
do some research, or perhaps ask over at RFUK
http://www.reptileforums.co.uk/forums/
i don;t see any reason why mixing your own from a loamy compost and kids play sand would be an issue - you would just need to be wary of mites/lice and fungal problems. (there are usually ways around this though - such as freezing/heating/microwaving bedding before using it
normal woodshavings produced from pine are a no-no as they release fumes when they are heated
this stuff may be worth looking into:
http://www.wilkinsonplus.com/reptile...l/invt/0303554
as it is reptile safe.