Income tax relief on your subscription

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 67% of the total annual subscription. * See important note below.

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.

You now have 4 years to claim tax relief for professional fees and subscriptions. See the time limits below.

Subscription rates

Full information relating to subscriptions and allowable figures in respect of the current and past tax years are provided here:  UCU tax reckoner [38kb]

UCU's subscription year starts on each 1 September. The table indicates any changes in the subscription effective as from 1 September. For ease of reference, the tax year has been broken into months and the appropriate figures from the table should be added to calculate the full tax year total.  The tax year runs from April to March.

A claim form is available for download at the foot of this page. This should be sent to your tax office when claiming.

Where an additional donation to Education Support Partnership (formerly Recourse) is made, this does not form a part of the annual subscription for tax purposes, and should not form part of any claim.

*Important note - Tax relief applying to UCU subscriptions will be a proportion of 67% of the total annual subscription paid, according the rate at which your earnings are taxed.  The exact figure is dependent upon your tax district, tax rate and circumstances. 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 have opted out of the fund. In addition, members should add 67% of any local subscription paid. Information on local rates for the current and previous years can be found at:

• UCU local subscription rates 1 September 2016 - 31 August 2017
• UCU local subscriptions 2014-15
• UCU local subscription rates 2013-14 [51kb]
• UCU local subscription rates 2012-13 [65kb]

Worked example

Member A wants to claim tax relief on subscriptions for the tax year ending 5 April 2012. She does contribute to the political fund and is a member of a branch which charges a local subscription of £0.50 per month. Her annual salary is in the 'below £5,000' bracket. 

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.

See the HMRC contacts page for information on where to send your completed form.