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<p>Volunteer drivers who are reimbursed for their reasonable out of pocket expenses
are not liable for Income Tax or National Insurance contributions (NICs). HM Revenue
& Customs (HMRC) accept that generally, allowances paid to volunteer drivers do
no more than reimburse them for their actual expenses. Tax is only paid on any allowances
received which exceed expenses and result in a profit.</p><p> </p><p>In order to support
the voluntary sector, the Government allows voluntary organisations to make payments
under the Approved Mileage Allowance Payments (AMAPs) scheme to their volunteer drivers.
The current AMAPs rate for cars and vans is 45p per mile for the first 10,000 miles
and 25p per mile for each subsequent mile. The Passenger Payment is 5p per mile. The
rates are set by Parliament and are reviewed regularly.</p>
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