Robert Troy (Longford-Westmeath, Fianna Fail)
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46. To ask the Minister for Finance his plans to reintroduce a tax relief scheme as part of budget 2019 for trade union subscriptions; if USC and PRSI will be included in this exemption in view of the fact this was not the case during its previous existence from 2001 to 2011; and if he will make a statement on the matter. [22947/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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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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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.

The reinstatement of this tax relief would have no justifiable policy rationale and does not express a defined policy objective. Given that individuals join trade unions largely for the well-known benefits of membership, and the potential value of the relief to an individual would equate to just over €1 per week, this scheme would have little to no incentive effect on the numbers choosing to join. There is no specific market failure that needs to be addressed by such a scheme, and it would consist largely of deadweight."

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