Dáil Éireann Debate, Tuesday - 6 March 2018
58. Deputy Willie Penrose asked the Minister for Finance the steps he will take to restore tax allowance in respect of trade union subscriptions for persons who are affiliated to recognised trade unions (details supplied); and if he will make a statement on the matter. [10743/18]
Amharc ar fhreagraIn October 2016 my Department published a report on Tax Expenditures which included a review of the appropriate treatment for tax purposes of trade union subscriptions and professional body fees. The review found that a scheme of tax reliefs for trade union subscriptions would fail to meet the evaluation threshold laid down by the Department’s Tax Expenditure Guidelines. The review stated that:
"The reinstatement of this tax relief would have no justifiable policy rationale and does not express a defined policy objective. Given that individuals join trade unions largely for the well-known benefits of membership, and the potential value of the relief to an individual would equate to just over €1 per week, this scheme would have little to no incentive effect on the numbers choosing to join. There is no specific market failure that needs to be addressed by such a scheme, and it would consist largely of deadweight."
Given the conclusion of the review, I have no plans to reintroduce such a relief.
