Income tax relief on your subscription
Following approval from HM Revenue and Customs (HMRC), UCU members can claim up to 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.' * 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.
Full information as to the subscriptions and allowable figures in respect of the current and past tax years are provided here: UCU tax reckoner [40kb] (opens in a new window)
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 allowances should be added to calculate the full tax year allowance.
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 - The tax relief applying to UCU subscriptions is up to 67% of the total annual subscription paid. You may get up to 67% tax relief on subscriptions dependant upon your tax district/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 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 subscriptions 2015-16
- UCU local subscriptions 2014-15
- UCU local subscription rates 2013-14 [51kb] (opens in a new window)
- UCU local subscription rates 2012-13 [65kb] (opens in a new window)
- UCU local subscription rates 2011-12 [57kb] (opens in a new window)
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.
Tax year 6 April 2011 to 5 April 2012
|national subscription:||5 [months] (£2.36 x 67%)||= £7.91|
|7 [months] (£2.43 x 67%)||= £11.40|
|local subscription:||12 [months] (£0.50 x 67%)||= £4.02|
|total allowance||= £23.33|
|Tax year||Tax year ended on||You must claim by:|
|2011-12||5 April 2012||5 April 2016|
|2012-13||5 April 2013||5 April 2017|
|2013-14||5 April 2014||5 April 2018|
|2014-15||5 April 2015||5 April 2019|
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.