HC Deb 28 October 1912 vol 43 c22
39. Mr. BARNES

asked if deduction in respect to trade union subscriptions, when assessing for Income Tax, can be made in the same way as deduction is made in respect to premiums paid lo insurance companies, seeing that the trade union subscription is in respect to death claim as well as other matters, and in many cases is in respect to death claim only?


The Income Tax Acts only authorise an allowance for premiums for life insurance and deferred annuities paid to life insurance companies and registered friendly societies. No allowance can be made under the existing law for any portion of the subscription paid to a trade union.


Is the right hon. Gentleman aware that it is not allowed in respect of either friendly societies or trade unions?


Perhaps my hon. Friend will give notice of his question.