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Trade Union Officials (Expenses)

Volume 979: debated on Tuesday 26 February 1980

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asked the Chancellor of the Exchequer what is the tax treatment of daily expenses payments of £25 to officials of trade unions.

[pursuant to his reply, 22 February 1980, c. 376]: In the case of a paid official, such payments are taxable except to the extent that they represent reimbursement of expenses necessarily incurred in the performance of his duties. In the case of an unpaid official, payment which does no more than reimburse him for reasonable expenses incurred in connection with his duties is not taxable.