You can use some of your Individual Budget to reimburse the
expenses of people assisting you. This needs to be agreed in
your Support Plan.
Paying expenses to Volunteers
A Volunteer is usually defined as someone who gives their time
unpaid to help a not-for-profit organisation or an individual they
are not related to.
In general any reasonable expenses incurred as part of voluntary
work can be reimbursed. This can include:
- travel to and from the place of volunteering.
- travel while volunteering.
- meals taken while volunteering.
- care of dependants, including children, during
volunteering.
- postage, phone calls, stationery etc.
- cost of protective clothing/special equipment etc.
Volunteers in receipt of benefits are entitled to receive
out-of-pocket expenses only. If they receive more than their actual
expenses, they may lose part of their means-tested benefit, and the
nature of their volunteering may be called into question.
Money over and above out-of-pocket expenses is regarded as
income by HM Revenue and Customs, and is therefore taxable. The
entire sum a volunteer received would be taxed, not just the
portion above the actual expense. It is likely too that HM Revenue
and Customs would treat such ‘volunteers’ as they would employees
and expect them be paid through PAYE.
Expenses payments that exceed volunteers’ actual costs may be
regarded as a payment in return for the work they have carried out.
This could be regarded as a contract by a tribunal or similar body,
giving the volunteers the same rights as workers or employees –
including the national minimum wage.
For all these reasons it is extremely important that you only
reimburse actual out-of-pocket expenses.
Paying Expenses to family members
You may also be able to use some of your Budget to pay expenses
to family members who are supporting you. Just as with
volunteers, you must only reimburse actual expenses. In
addition, any reimbursement of expenses may have an impact on your
family member’s tax or benefits. You should check this with
the Benefits Agency and/or HM Revenue & Customs before you put
any arrangements in place.
Paying expenses to Personal Assistants
There may be occasions on which you want to use some of your
Budget to pay expenses to your Personal Assistants.
It is extremely important only to reimburse out-of-pocket
expenses. Money over and above out-of-pocket expenses
is regarded as income by HM Revenue and Customs, and is therefore
taxable.
We recommend that you get relevant information and advice before
coming to any agreement about expenses with your Personal
Assistant.
How to reimburse expenses
You must ask for copies of all receipts, bus tickets etc.
It is very important that you keep these as we may ask to see them
when your Individual Budget Account is audited. It makes
sense to create a simple claim form that you can keep with copies
of the documentation. There is an example form attached to
this leaflet.
Expenses should be reimbursed by cheque.
Limits to Expenses
Social Services has put limits on the amount of money that can
be reimbursed as expenses. If you think that you will need to
exceed these limits or will need to reimburse other expenses, it
must be agreed in advance in your Support Plan.
You can only reimburse the actual costs incurred.
The maximum amounts that can normally be claimed are:
Travel
The cheapest reasonable form of public transport.
HM Revenue and Customs (formerly the Inland Revenue) sets a rate
for the reimbursement of driving expenses. They are set at a level
to take into account depreciation and other running costs as well
as fuel. Their approved mileage rates 2007-2008
are:
Cars and
vans 40p
per mile for the first 10,000 miles, 25p per mile over 10,000
Motorcycles 24p
per mile
Bicycles 20p
per mile
Meals
Breakfast
actual cost up to a maximum of £5.00/day
Lunch actual
cost up to a maximum of £7.00/day
Dinner actual
cost up to a maximum of £9.00/day
Light
refreshments
actual cost up to a maximum of £5.00/day
Accommodation
Actual cost up to a maximum of £55 for bed and breakfast
Actual cost up to a maximum of £70 for dinner, bed and
breakfast
Childcare
Actual cost up to a maximum of £4 per hour
Further information
This leaflet has been produced using information from
Volunteering England, who offer advice on a wide range of issues
relating to volunteering. They have an advice line and very
helpful website. For more information, please contact
Volunteering England Information Service
Email: Information@volunteeringengland.org
Freephone/textphone: 0800 028 3304 (M-F, 9.30 – 5.30)
Web. www.volunteering.org.uk/
If you are receiving support from the Shaw Trust, they will be
able to provide you with advice and information.
You can also contact HM Revenues and Customs. Tel.
0845 010 9000 Website:
www.hmrc.gov.uk
This information about can be made available in a range of
community languages, large print, Braille, on tape, electronic and
accessible formats from the Information Officer (information_officer@bathnes.gov.uk)
- Tel (01225 477983) Fax (01225 396489) Minicom (01225
477043)
Expenses claim form
You can only claim reimbursement for actual expenses you have
had. You must provide a receipt for all expenses. There are
maximum amounts that can be claimed for certain
expenses. The person you are volunteering for
will have more information.
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Name of person claiming expenses: |
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Date |
Details of expenses being claimed |
Amount |
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Total |
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£ |
