HC Deb 24 June 1977 vol 933 c608W
Mr. Edward Lyons

asked the Chancellor of the Exchequer what loss of revenue is estimated to result if trade union subscriptions payable, where trade union membership is a condition of employment arising out of a closed shop agreement, were treated as allowable expenses against tax.

Mr. Robert Sheldon

This information is not available, but if the tax relief were to be given for all trade union subscriptions the cost would be somewhere about £25 million.