Trade Union Subscriptions
Who can Claim?
An individual who is a member of a Trade Union at any time in a year of assessment.
Conditions to Qualify
An individual must be a member of a Trade Union which is:
- The holder of a negotiation licence under the Trade Union Act 1941
- An exempted body within the meaning of section 6 of the Trade Union Act 1941, as amended by the Trade Union Act 1942
- A Garda Representative Body
- A Defence Forces Representative Body.
Relief Due
See Charts for details. The tax credit is available annually regardless of the actual amount of the subscription paid.
How to claim
- You can claim via PAYE Anytime or
- You can claim by Text Message
- You can phone your Regional PAYE LoCall Service
Reference Material
Section 472C Taxes Consolidation Act 1997