§ Mr. Churchill
asked the Chancellor of the Exchequer why payments to an individual in respect of a union levy or dispute benefit, even when they exceed a recipient's normal earnings and are paid on a regular basis over a period of months, are exempt from tax.
§ Mr. Robert Sheldon,
pursuant to his reply [Official Report, 25th October 1976], gave the following information:
Because they are in effect a return of the individual's own contributions to his union which have been made out of his taxed income.