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Honoraria and taxing payments to volunteers

Find out how to reimburse volunteers for expenses.

Volunteers may either:

  • be reimbursed for any expenses they have from their voluntary activities, or
  • receive an honorarium for their services.

Reimbursing volunteers for petrol 

You can reimburse volunteers for petrol. The mileage rate doesn't apply to motorcycles.

Go to Mileage rate for employee reimbursement and self-employed people

Tax rates for honoraria and payments to school trustees

You can also find out what tax rate to use for honoraria payments and payments to school trustees.

 Go to Taxing payments to volunteers