Volunteer mileage

PGM

Does anyone have a good understanding of this;

Can you pay them the 45p per mile even though they're not an employee?

We have also paid them an amount for traveling to work, we limited this to 12p per mile, which was the fuel element. But is anything allowable as a tax expempt expense?

PGM

I think I've ansered my own question. Seems all mileage is allowable for us (charity). From the HMRC website;

A volunteer is not likely to have a formal contract of employment with your charity or CASC, so the expenses they claim whilst carrying out their voluntary work will not be liable to Income Tax. Neither will the reimbursement of any extra costs that might be incurred for example, travel expenses between home and work.

How would this apply to non charities?