Leo Varadkar (Dublin West, Fine Gael)
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Question 40: To ask the Minister for Finance if he has received representations with regard to tax relief for trade union subscriptions in the past three years; the source of the representation; the approximate date of representation; the details of the case made; and if he will make a statement on the matter. [14118/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 472C of the Taxes Consolidation Act 1997 provides for tax relief in respect of trade union subscriptions. The tax relief is currently capped at €350. This is the equivalent of a tax credit to the value of €70.

In its pre-budget submission for Budget 2007, the Irish Congress of Trades Unions (ICTU) called for an increase in the tax credit to €100.

A similar request was made prior to Budget 2008, seeking an increase to €120.

Copies of the pre-budget submissions are available from the ICTU website at www.ictu.ie.