Subject to John A's point about what HMRC do, the amendment clearly separates volunteers' expenses, which have to be "wholly, exclusively and necessarily" and payments of expenses to someone participating in a service user group.
I read this as meaning that payments to SU group members have to be recognisably 'expenses' but such expenses don't have to be accounted for as strictly as volunteers' expenses. For instance if they received a flat rate of £10 for attending meetings then, provided this figure could be justified as reflecting average or typical expenses, it could be disregarded without any individual accounting being required.
On the other hand if they received an hourly rate, or a disporportionate lump sum, these couildn't be described as expenses.
Interested in any other views however.
Richard Atkinson
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