Disregard in full payments for expenses incurred by someone who
1) does voluntary work for a charity or a voluntary
organisation. Note that a LA or a public body cannot be a voluntary
organisation
or
2) is a volunteer. Volunteers do not have to be engaged by a
charitable or voluntary organisation.
This disregard applies provided that the person is not paid
for the work or is not treated as having notional earnings.
Note 1 The expenses may be incurred in, or for the
performance of the work itself, for example special clothing or
equipment. Or, the expenses may be personal incidental expenses
incurred as a result of the person being a voluntary worker.
Note 2 Do not disregard any expenses that have nothing to do
with the person being a voluntary worker.
