Revenue - ERR - Clarification for individuals working voluntary and unpaid (CUs; Sports etc)

4.2.2 Individuals carrying out work on a voluntary and unpaid basis Revenue do not require reporting under ERR in regard to untaxed payments for travel and subsistence expenses –
a) made to individuals whose only payments from the organisation relate to travel and subsistence expenses incurred; and
b) those payments do no more than reimburse the individual for expenses he or she has necessarily incurred in the performance of his or her volunteer duties; and
c) those payments do not exceed the Civil Service rates for reimbursement of expenses of travelling and subsistence.

The normal rules regarding the requirement to retain adequate books and records for compliance purposes still apply.

NOTE: This exclusion only applies to individuals who work on a voluntary and unpaid basis for organisations which operate on a not-for-profit basis (for example, charities,sports bodies, etc.)

Note: If they are on the Board of a Charity they are a Director, so expenses must be reported.

Not if they are unpaid not for profit basis. If they are paid fees then yes. The above with slight modifications is straight from the horse