As you may know, Revenue introduced new rules this year around reporting expenses paid to staff (referred to as Enhanced Reporting Requirements or ERR). There was a lack of clarity on if this applies to volunteer expenses too. Revenue have now confirmed that volunteer expenses do not need to be reported to Revenue. As per Revenue eBrief No. 138/24, “Revenue do not require reporting under ERR in regard to unpaid volunteers whose only payments are for travel and subsistence expenses incurred in the performance of their volunteer duties in not-for-profit organisations.”
There has also been some conflicting information from Revenue, about if expenses paid to volunteer Board members/Trustees need to be reported to Revenue. Volunteer Ireland reached out to Revenue to ask for clarity on this, and they have responded and confirmed that expenses paid to volunteer Board members/Trustees do not need to be reported to Revenue. Specifically, they have told us the following in writing: “Unpaid individuals and directors who receive travel & subsistence only and meet all the criteria set out below, are not reportable under ERR.
The normal rules regarding the requirement to retain adequate books and records for compliance purposes still apply.
To Note – This exclusion only applies to individuals who work on a voluntary and unpaid basis for organisations that operate on a not-for-profit basis. (For example, charities, sports bodies, etc.)”
Don’t hesitate to reach out to Volunteer Ireland if you have any further questions on this!
