Section 457 — Income Tax Act 2007: Payments to trade unions

Payments to trade unions 457 1 An individual who makes a payment to a trade union in a tax year is entitled to relief for the tax year if—

a part of the payment (the “qualifying amount”) is attributable to the provision of superannuation, life insurance or funeral benefits, b the individual meets the requirements of section 460 (residence etc),

and c the individual makes a claim.

2 The amount of the relief is equal to half the qualifying amount.

3 But the maximum amount of relief under this section to which an individual is entitled for a tax year is £100.

4 The relief is given by deducting the amount of the relief in calculating the individual's net income for the tax year (see Step 2 of the calculation in section 23). 5 “ Trade union ” has the meaning given by section 1 of the Trade Union and Labour Relations (Consolidation) Act 1992 (c. 52).