Income Tax Act 2007 section 457

Payments to trade unions

Section 457 provides income tax relief for individuals who make payments to trade unions where part of those payments goes towards superannuation, life insurance or funeral benefits.

• Individuals can claim tax relief on the portion of trade union payments attributable to superannuation, life insurance or funeral benefits — this portion is known as the "qualifying amount".
• The relief equals half the qualifying amount, subject to a maximum of £100 per tax year.
• To qualify, the individual must meet certain residence requirements and must submit a claim for the relief.
• The relief is given as a deduction in calculating the individual's net income for the tax year.