Taxes Consolidation Act 1997 section 472C

Relief for trade union subscriptions

Section 472C provided a flat-rate income tax allowance for individuals who were members of a trade union, with the relief abolished from the 2011 tax year onwards.

• A flat allowance of €350 at the standard rate of tax was available to trade union members.
• The allowance was given in full regardless of the actual subscription paid.
• Only one allowance was available per person per year, even if the individual was a member of more than one union.
• The relief ceased to have effect from the tax year 2011 and is no longer available.