Noel Grealish (Galway West, Independent)
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212. To ask the Minister for Finance if, when the decision was reached in 2011 to abolish tax relief on union subscriptions, there was agreement to have the decision reviewed in 2016; if this review took place; if not, when this review is likely to take place; and if he will make a statement on the matter. [16471/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I wish to advise the Deputy that a 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. The review may be found at the following link:

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