Income tax relief on your subscription

Following approval from HM Revenue and Customs (HMRC), UCU members can claim 67% tax relief on the total annual subscription they have paid to UCU.

HMRC has issued the following advice to the union:

'Approval is granted on the basis that tax relief is restricted to 67% of the total annual subscription. Please ensure that members are aware that the figure to be shown on their tax return is the allowable figure equal to the 67% of the total annual subscription.'

The union's name appears on the list of approved bodies. See the HM Revenue and Customs website for further information on tax relief for professional fees and subscriptions, including how to get tax relief.

It is important to note that the 67% tax relief comes into effect from the date of formation of UCU on 1 June 2006. Up to that date, former AUT or NATFHE members can claim the allowances granted to the predecessor unions*.

Please note: The rules changed on claiming refunds for self assessment from 1 April 2010 so that the period that you can go back is now 4 years if you have to submit a tax return. It is too late to claim for the year ended 5 April 2008 (2007/08) as that should have been submitted by 5 April 2012. 

The earliest year in the files below will be relevant to those who do not fill in a tax return (for 2006/07), and who can claim back any overpaid tax resulting from claiming a deduction for subscriptions paid no later than 31 January five years after the end of the tax year (5 April) in which the overpayment was made. For example, a claim for tax year 2006-07 ending 5 April 2007, must be made by 31 January 2013.

See the time limits below for the relevant dates.

Subscription rates

Full information as to the subscriptions and allowable figures in respect of the current and past tax years are given in respect of:

1. Former AUT members:
    UCU tax reckoner 2007-2013: former AUT members (.pdf) [78kb]
2. Former NATFHE members:
    UCU tax reckoner 2007-2013: former NATFHE members (.pdf) [74kb]
3. UCU members (ie membership start date from 1 June 2006):
    UCU tax reckoner 2007-2013: UCU members (.pdf) [68kb]

You can also download the complete reckoner as a multi-sheet spreadsheet:
 UCU tax reckoner (.xls) [75kb]

UCU's subscription year starts on each 1 September. The tables indicate any changes in the subscription effective as from 1 September, as well as any changes in the subscription structure which occurred since merger. The latter affect tax years ending 5 April 2009 and 5 April 2007. For ease of reference, the tax year has been broken into months and the appropriate allowances should be added to calculate the full tax year allowance.

A claim form is available for download at the foot of this page.

*Important notes - please refer to the following notes when looking at the tables.

Note 1. Up to and including 31 May 2006, the tax relief applying to AUT subscriptions was up to two-thirds of national subscription only, exclusive of the political fund element.

Note 2. Up to and including 31 May 2006, the tax relief applying to NATFHE subscriptions was 80% of the national subscription, exclusive of the political fund element.

Note 3. From 1 June 2006, the tax relief applying to UCU subscriptions is 67% of the total annual subscription paid. In the tables, the allowable figures show 67% of the national subscription inclusive of the political fund element if members contribute to the fund and, in brackets, 67% of the national subscription exclusive of the political fund as paid by members who are opted out of the fund. In addition, members should add 67% of any local subscription paid. The information as to local rates for the current and previous years can be found at:

•  UCU local subscription rates 2012-13 (.html) [65kb]
•  UCU local subscription rates 2011-12 (.html) [57kb]
•  UCU local subscription rates 2010-11 (.html) [50kb]
•  UCU local subscription rates 2009-10 (.html) [36kb]
•  UCU local subscription rates 2008-09 (.html) [36kb]
•  UCU local subscription rates 2007-08 (.html) [67kb]
•  UCU local subscription rates 2006-07 (.html) [109kb]
•  UCU local subscription rates 2005-06 (.html) [15kb] (applicable from 1 June only)

Worked examples

Example 1. Member A, a former NATFHE member, wants to claim tax relief on his subscriptions for the tax years ending 5 April 2006, 5 April 2007 and 5 April 2008. He does not contribute to the political fund and is a member of a branch which does not charge a local subscription. His annual salary is in the £20,000 to £39,999 bracket.

Tax year 6 April 2005 to 5 April 2006: total allowance = £116.86

Tax year 6 April 2006 to 5 April 2007: £20.59 + £25.86 + £61.81: total allowance = £108.26

Tax year 6 April 2007 to 5 April 2008: total allowance = £107.42

Example 2. Member B, a former AUT member, wants to claim tax relief on her subscriptions for the tax years ending 5 April 2006, 5 April 2007 and 31 March 2008. She does contribute to the political fund and is a member of a branch which charges a local subscription of £1.00 per month. Her annual salary is in the £40,000 + bracket.

Tax year 6 April 2005 to 5 April 2006: total allowance = £87.31

Tax year 6 April 2006 to 5 April 2007: £14.84 + £22.59 + £59.09 + £6.70 (67% of ten months' local subscriptions - June 06 to 31 March 07): total allowance = £103.22

Tax year 6 April 2007 to 5 April 2008: £107.68 + £8.04 (67% of 12 months' local subscriptions, April 2007 to April 2008): total allowance = £115.72

Example 3. Member C, a member who joined UCU in May 2007, wants to claim tax relief on subscriptions for the tax year ending 5 April 2008. He does contribute to the political fund and is a member of a branch which charges a local subscription of £0.50 per month. His annual salary is in the below £5,000 bracket.

Tax year 6 April 2007 to 5 April 2008

national subscription: 11 (£3.12 x 67%) = £22.99

local subscription: 11 (£0.50 x 67%) = £3.68

total allowance = £26.67

Time limits

Please see the HM Revenue and Customs website for further information on tax relief for professional fees and subscriptions, including how to get tax relief.

• Tax relief claim form (.doc) [69kb]