HC Deb 26 October 1976 vol 918 c210W
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.