44.—(1) A person is to be treated as not engaged in remunerative work in so far as they are—
(a)engaged by a charity M1 or a voluntary organisation or are a volunteer where the only payment received by them or due to be paid to them is a payment in respect of any expenses incurred, or to be incurred, if they otherwise derive no remuneration or profit from the employment;
(b)engaged on a scheme for which a training allowance is being paid;
(c)engaged in employment as—
[F1(i)a part-time fire-fighter employed by a fire and rescue authority under the Fire and Rescue Services Act 2004 or by the Scottish Fire and Rescue Service established under section 1A of the Fire (Scotland) Act 2005;]
(iii)an auxiliary coastguard in respect of coastal rescue activities;
(iv)a person engaged part-time in the manning or launching of a lifeboat;
(v)a member of any F2... reserve force prescribed in Part 1 of Schedule 6 to the Social Security (Contributions) Regulations 2001;
(d)performing their duties as a councillor, and for this purpose “councillor” has the same meaning as in section 171F(2) of the Benefits Act M2;
(e)engaged in caring for a person who is accommodated with them by virtue of arrangements made under any of the provisions referred to in regulation 60(2)(b) or (c), and are in receipt of any payment specified in regulation 60(2)(b) or (c);
(f)engaged in an activity in respect of which—
(i)a sports award had been made, or is to be made, to them; and
(ii)no other payment is made or is expected to be made to them;
(g)engaged in the programme known as Work Experience.
(2) In this regulation, “volunteer” means a person who is engaged in voluntary work, otherwise than for a close relative, grand-parent, grand-child, uncle, aunt, nephew or niece, where the only payment received, or due to be paid to the person by virtue of being so engaged, is in respect of any expenses reasonably incurred by the person in connection with that work.
Textual Amendments
F1Reg. 44(1)(c)(i) substituted for reg. 44(1)(c)(i)-(ii) (29.7.2013) by The Social Security (Miscellaneous Amendments) (No. 2) Regulations 2013 (S.I. 2013/1508), regs. 1(2)(a), 4(3)
F2Words in reg. 44(1)(c)(v) omitted (6.4.2015) by virtue of The Social Security (Members of the Reserve Forces) (Amendment) Regulations 2015 (S.I. 2015/389), regs. 1, 5(5)(b)
Marginal Citations
M1See section 1 of the Charities Act 2011 (c.25).
M2Section 171F was inserted by section 6 of the Social Security (Incapacity for Work) Act 1994.