In November 2023, the Scottish Government updated its guidance on 'out of pocket' expenses for volunteers involved directly with the NHS in Scotland. The guidance seeks to promote a consistent approach across all NHS boards.

The revised guidance has been developed in line with expense rates (with the exception of mileage rates, see section 5) payable to NHS Scotland staff as stated in the NHS handbook NHS Terms and Conditions of Service Handbook (Scottish edition).

This guidance, updates and replaces DL (2022) 34 which was issued on 6th October 2022. DL (2002) 34 had replaced CEL 23 (2011), which had contained previous guidance on this matter.