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Legislation
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Income Tax (Earnings and Pensions) Act 2003
Type
House
Session
Year
Department
Member
Primary member
Answering member
Legislative stage
Legislation
More
Trade Union (Deduction of Union Subscriptions from Wages in the Public Sector) Regulations 2024 (14)
Income Tax (Earnings and Pensions) Act 2003 (1)
Subject
Publisher
To ask the Chancellor of the Exchequer, how much was claimed for trade union subscriptions under section 344 of the Income Tax (Earnings and Pensions) Act 2003 in each of the last five years.
To ask the Chancellor of the Exchequer, how much was claimed for trade union subscriptions under section 344 of the Income Tax (Earnings and Pensions) Act 2003 in each of the last five years.
Asked by
John Glen
(Conservative)
Answered by
James Murray
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
21 February 2025
For answer on
25 February 2025
Answered on
28 February 2025
The requested information is not available. Claims for Professional Membership Fees and Annual Subscriptions, (under s343 and s344 ITEPA 2003) are reported on HMRC returns under the ‘Fees and Subscriptions’ category and cannot therefore be separately identified.
Legislation
Income Tax (Earnings and Pensions) Act 2003
Subjects
Income tax; Trade unions; Subscriptions
Date
28 February 2025
Reference
31993
House
House of Commons