Photo of Francis Maude

Francis Maude (Shadow Minister for the Cabinet Office & Shadow Chancellor of the Duchy of Lancaster, Cabinet Office; Horsham, Conservative)

To ask the Chancellor of the Exchequer pursuant to the Answer of 4 March 2008, Official Report, column 2327W, on taxation: trade unions, which trade unions subscription fees are eligible for tax relief under section 344 of the Income Tax (Earnings and Pensions) Act 2003.

Photo of Jane Kennedy

Jane Kennedy (Financial Secretary, HM Treasury; Liverpool, Wavertree, Labour)

A record of all organisations, including trade unions, eligible for tax relief under section 344 of the Income Tax (Earnings and Pensions) Act 2003 can be found on the HMRC website at:

http://www.hmrc.gov.uk/list3/list3.pdf

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