Income Tax (Earnings and Pensions) Act 2003 section 299B

Voluntary office-holders: payments in respect of expenses

Section 299B exempts from income tax payments made to voluntary office-holders in respect of reasonable expenses incurred in carrying out their duties.

• Payments to voluntary office-holders for reasonable expenses incurred in performing their duties are exempt from income tax.
• The exemption applies whether the payment is made in advance or as a reimbursement of expenses already incurred.
• It does not matter whether the person making the payment is the organisation or individual with whom the office is held.
• The definitions and conditions set out in section 299A regarding what constitutes a voluntary office and a voluntary office-holder also apply to this exemption.