Part 4

Employment income: exemptions
Chapter 8

Exemptions: special kinds of employees

Voluntary office-holders

Voluntary office-holders: payments in respect of expenses
299B
1
No liability to income tax arises in respect of a payment to a person who holds a voluntary office if the payment is in respect of reasonable expenses incurred in carrying out the duties of that office.
2
It does not matter whether—
a
the payment is an advance payment or a reimbursement;
b
the person who makes the payment is the person with whom the office is held.
3
Subsections (2) and (3) of section 299A apply for the purposes of subsection (1) of this section as they apply for the purposes of subsection (1) of that section.
S. 299A and cross-heading inserted (6.4.2018) by The Enactment of Extra-Statutory Concessions Order 2018 (S.I. 2018/282), arts. 1, 2(2)
S. 299B inserted (6.4.2020 with effect in relation to the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 14(1)(3)
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)