The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012

5.  Any payment in respect of any expenses incurred or to be incurred by an applicant who is—

(a)engaged by a charitable or voluntary organisation, or

(b)a volunteer,

if that applicant otherwise derives no remuneration or profit from the employment and is not to be treated as possessing any earnings under paragraph 19(5) of Schedule 6 (notional income: persons who are not pensioners).