Our CASC (Community Amateur Sports Club) was having difficulty finding volunteers to act as stewards for evening sessions so we started offering free membership (now worth £180 per year) for people to do this but not compulsory to do it every week.  It was then voted unanimously at our AGM to offer free membership to our Executive Committee members, as other members recognised that they were contributing far more hours than the evening stewards.

It is up to these people to decide whether or not they wish to accept the free membership and they are free to volunteer for as many or as few (within reason) hours as they wish.  It has been suggested that the free membership may be taxable as a 'benefit in kind' for tax purposes but it is hard to find a definitive answer.  Can anyone help?