Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

In October 2016 the Department of Finance published a report on tax expenditures, which included a review of the treatment for tax purposes of trade union subscriptions and professional body fees. The review found that a scheme of tax reliefs for trade union subscriptions would fail to meet the evaluation threshold laid down by the Department’s tax expenditure guidelines. The reinstatement of this tax relief would have no justifiable policy rationale and would not express a defined policy objective. Given that individuals join trade unions largely for the benefits of membership, and the potential value of the relief to an individual would in most cases equate to about €1 per week, this scheme would have little to no effect on the numbers choosing to join. I am not convinced that there is a specific market failure that needs to be addressed by such a scheme. I do not intend to undertake this recommendation.