Trade Unions: Provident Funds

Treasury written question – answered on 24th January 2008.

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Photo of David Chaytor David Chaytor Labour, Bury North

To ask the Chancellor of the Exchequer when the upper limit for tax exempt payments from Trade Unions Provident Funds was last adjusted for inflation; and what plans he has to review the limit.

Photo of Jane Kennedy Jane Kennedy Financial Secretary, HM Treasury

The tax exemption limits whereby registered trade unions are able to claim relief in respect of certain income and gains used for provident benefits have not been raised since 1991. There are no plans at the current time to raise the limits.

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