(1) whether the political levy element of the subscription fee to the National Association of Schoolmasters and Union of Women Teachers (NASUWT), for members who have not opted out of the political fund of the trade union, is eligible for tax relief under the Section 344 scheme;
(2) whether the entire trade union subscription for members of the National Union of Teachers is eligible for tax relief under the Section 344 scheme.
Tax relief under section 344 of the Income Tax (Earnings and Pensions) Act 2003 may be restricted if only a proportion of the activities of the body are directed to helping members maintain or enhance their ability to perform the duties of their employment. For example, if part of the income received as annual subscriptions from members is directed to a political fund then that will be a factor taken into account in determining what part of the annual subscription may be deducted.
Only two-thirds of the annual subscription fees paid for membership of the NASUWT and the NUT are eligible for tax relief to exclude the proportion of the fee relating to activities that are not directed to qualifying activities.