Income tax relief on your subscription

27 June 2017

Income tax relief on your subscription

UCU members can claim tax relief on up to 67% of their total annual subscription, at the tax rate applicable to their earnings.

You now have 4 years to claim tax relief for professional fees and subscriptions, and full information relating to subscriptions and allowable figures in respect of the current and past tax years are provided on the UCU website (https://www.ucu.org.uk/taxrelief) along with further information on claiming the tax back. You will also find the relevant claim form on this page.

Worked example

The following example is provided on the UCU web page:

Member A wants to claim tax relief on subscriptions for the tax year ending 5 April 2012. She does contribute to the political fund and is a member of a branch which charges a local subscription of £0.50 per month. Her annual salary is in the ‘below £5,000’ bracket.

Tax year 6 April 2011 to 5 April 2012
national subscription: 5 [months] (£2.36 x 67%) = £7.91
  7 [months] (£2.43 x 67%) = £11.40
local subscription: 12 [months] (£0.50 x 67%) = £4.02
total allowance   = £23.33

Time limits

Tax year Tax year ended on You must claim by:
2013-14 5 April 2014 5 April 2018
2014-15 5 April 2015 5 April 2019
2015-16 5 April 2016 5 April 2020
2016-17 5 April 2017 5 April 2021