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Dáil Éireann debate -
Wednesday, 14 Mar 1990

Vol. 397 No. 1

Written Answers. - Trade Union Contributions.

Toddy O'Sullivan

Question:

66 Mr. T. O'Sullivan asked the Minister for Finance if he will consider an amendment to the Finance Act to allow trade union contributions to attract tax relief in 1990; and if he will make a statement on the matter.

I have no plans to introduce income tax relief on trade union contributions. Taxpayers who are trade union members will, of course, have benefited from the substantial income tax reliefs introduced in recent years and will also benefit from those I announced in my recent budget: on a cumulative cost basis these reliefs amount to over £800 million over the period of the Programme for National Recovery. Such taxpayers will also benefit from implementation of the Programme for Government objectives of further reducing the standard rate to 25 per cent by 1993 and moving towards a single higher rate of tax.

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