Travel and subsistence

Voluntary work

You may pay expenses for travel and subsistence to individuals who work for your organisation on a voluntary and unpaid basis. These expenses are tax-free provided:

  • the organisation’s functions and aims are both altruistic and non-commercial (for example, registered charities or sports bodies)
  • the expenses are needed only to allow the unpaid person to carry out his or her work
  • the expenses paid are only to reimburse the person for expenses they actually incur.

The payments must not be higher than Civil Service rates for repayment of travel and subsistence expenses.

If a person receives a wage, bonus or honorarium from work for a charity or sports body, they cannot also receive travel and subsistence expenses tax-free.