Trade Union Subs

Trade Union Subs

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Are trade union subscriptions allowable for tax
arthur scargill

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By CP Fyfe
07th Oct 2004 14:36

No and Yes
Generally they are not. But some unions are regarded as professional associations and so their membership fees are deducable.

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By vowlesj
07th Oct 2004 15:28

Most union subs are tax deductible in part
Most union subs are tax deductible, but for some of them the deduction is reduced. This is under S201 ICTA or S343 ITEPA and is on the basis that the union concerned is a professional association.
The Revenue have a list of approved professional associations or unions. However, where only part of the sub is allowable the don't give the relevant percentages on the web site (unless of course someone else has found it!). If I remember correctly this is called list 3.

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