Dáil Éireann Debate, Tuesday - 7 April 2009
40 Deputy Leo Varadkar asked the Minister for Finance if he has received representations with regard to tax relief for trade union subscriptions in the past three years; the source of the representation; the approximate date of representation; the details of the case made; and if he will make a statement on the matter. [14118/09]
Amharc ar fhreagraSection 472C of the Taxes Consolidation Act 1997 provides for tax relief in respect of trade union subscriptions. The tax relief is currently capped at €350. This is the equivalent of a tax credit to the value of €70.
In its pre-budget submission for Budget 2007, the Irish Congress of Trades Unions (ICTU) called for an increase in the tax credit to €100.
A similar request was made prior to Budget 2008, seeking an increase to €120.
Copies of the pre-budget submissions are available from the ICTU website at www.ictu.ie.
