Can I claim tax relief on union fees?
You may be able to claim tax relief on part or all of your trade union subscription if the union appears on HMRC’s approved list and the membership relates to your job. Not every union or every part of a subscription qualifies, so it is worth checking before you claim.
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Check what you're owed →Trade union membership can attract tax relief in certain cases, but only where the union is on HMRC’s list of approved organisations and the membership is relevant to your employment. Relief is not automatic and does not apply to every union, so the first step is always to confirm your union is approved and what part of the subscription qualifies.
Some union subscriptions include elements that relate to things other than your work — for example, certain benefits or political funds — and these parts may not be eligible for relief even where the rest of the subscription is. HMRC and the union can usually tell you how much of the fee is relievable, so you claim the right amount rather than the whole subscription.
As with other professional fees, you can only claim relief on amounts you have paid yourself and not been reimbursed for. The relief reduces your taxable income, and if you have paid union fees for several years you may be able to look back over earlier years too. Checking the approved list and the qualifying portion makes your claim straightforward.
How to claim tax relief on union fees
- Check the approved list. Confirm your union is on HMRC’s approved list and that your membership relates to your job.
- Find the qualifying amount. Ask your union or HMRC how much of your subscription is eligible for relief, as not all of it may qualify.
- Gather payment evidence. Keep records of the fees you paid for each year you want to claim.
- Claim from HMRC. Submit your claim through HMRC or your Self Assessment return and check your tax code is updated.
Frequently asked questions
- Do all union fees qualify for relief?
- No. Only unions on HMRC’s approved list qualify, and even then only the portion of the subscription relating to your job may be relievable.
- Why might part of my fee not qualify?
- Subscriptions can include elements unrelated to your work, such as certain benefits or political funds, which may not be eligible for relief.
- Can I claim if my employer pays my union fee?
- No. You can only claim relief on subscriptions you have paid yourself and not been reimbursed for.
- Can I claim for past years?
- Often yes, if you qualified in earlier years and never claimed, subject to HMRC’s time limits.
MoneyFinder is an independent sign-posting service that helps you find financial support you may be entitled to. We are not a government body and do not provide financial advice. Figures are taken from the official sources cited above and were correct when last checked — always confirm current details on the linked GOV.UK pages.