IPTM2150 - Life assurance premium relief: trade union subscriptions

Relief is due as a deduction from income. The deduction is equal to one half of that part of a trade union subscription that relates to superannuation, life assurance or death benefits paid by the union. The maximum deduction is £100 for each tax year.

Relief is similarly available to organisations of persons in police service. To qualify for relief the part of the payment attributable to superannuation, life assurance or death benefits must be at least £20. Again one half of the attributable payment is allowable as a deduction subject to a maximum of £100 for each tax year.