IMPACT has vowed to continue its campaign for the reinstatement of tax relief for trade union subscriptions. Reacting to Budget 2017, the union’s general secretary Shay Cody said it was unfair that relatively high-paid professionals get tax relief for joining a professional body, while low paid workers got no relief on their trade union subs.

It’s 15 years since IMPACT successfully lobbied for the introduction of tax relief on trade union fees, which was introduced in 2001. However, it was abolished by then-Finance Minister Brian Lenihan ten years later. Despite saying that tax relief for subscriptions to professional bodies would also be abolished, much of that benefit remains in place.

In October 2015, then-ministers Brendan Howlin and Michael Noonan promised a review and consultation on the matter. Meanwhile, IMPACT continued to lobby for union subs to be treated no less favourably than professional subscriptions.

After the 2016 general election, the new Government dispensed with the public consultation. Instead, an internal Department of Finance review concluded that restoration of tax relief for trade union subs was not justified.

Shay said: “With the change in Government, there is nobody around the cabinet table arguing for the unfair and anti-union status quo to be addressed. It’s hardly a surprise that, in the absence of political will, Department of Finance officials recommended against treating trade union members in the same way as accountants and solicitors. Its review contains many inaccuracies, although it does highlight the fact that trade union subs are tax deductible in countries like Canada and Australia. This one hasn’t gone away.”