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Taxation: Trade Unions

Volume 472: debated on Tuesday 4 March 2008

To ask the Chancellor of the Exchequer whether trades union subscriptions paid through payroll-giving are deducted from (a) pre-tax or (b) post-tax income under HM Revenue and Customs rules. (191090)

Trade union subscriptions paid from salary are deducted from post-tax income unless they relate to one of the organisations for which tax relief on fees paid to them can be claimed under section 344 Income Tax (Earnings and Pensions) Act 2003. Where tax relief is due it is normally given through the employee’s tax code.