Clare Daly (Dublin Fingal, Independent)
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78. To ask the Minister for Finance when he plans to restore tax relief for trade union membership subscriptions in line with a similar provision is in place for membership of professional bodies by self employed persons; and if he will make a statement on the matter. [11679/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The review of the appropriate treatment for tax purposes of trade union subscriptions and professional body fees was carried out by my department in 2016,and included in the 2016 report on tax expenditures published on budget day 2016.().

Regarding tax relief for trade union membership subscriptions, the review concluded that:

“analysis of the scheme using the principles laid down by the Department’s Tax Expenditure Guidelines shows that it fails to reach the evaluation threshold to warrant introduction in this manner."

Furthermore, the review stated:

"There is a fundamental difference between membership of a professional body which is required to practice that profession and membership of a trade union, which is essentially, a personal choice.

Professional bodies often have a regulatory function, governing standards within a particular sector or industry, with practitioners or employees often required to be a member of a professional body in order to engage in employment in particular fields.

A person cannot be refused the right ofemployment for failure to join a trade union. By contrast, a person can be refused the right of employment as a solicitor, for example, if they fail to hold a practicing certificate."

The reinstatement of a tax relief for trade union membership subscriptions would have no justifiable policy rationale and does not give expression to a defined policy objective.

Given the conclusion of the review, I have no plans to reintroduce such a relief.