HC Deb 02 February 1983 vol 36 c112W
Mr. Arthur Lewis

asked the Chancellor of the Exchequer whether, in preparing his forthcoming Budget, he will give consideration to putting trade union contributions on the same basis as contributions to professional organisations and associations so far as tax relief is concerned.

Mr. Ridley

Tax relief may be given under section 192 of the Taxes Act for subscriptions paid by employees to approved bodies. A body may qualify for approval if it meets one of the conditions laid down in the Act. The same conditions apply to trade unions as to professional organisations and associations.