Leicester NUT Section of the NEU

Subscriptions

Members are entitled to tax relief on two-thirds of subscriptions paid to the Union. You should bear in mind that only the National and Local elements are allowable items.

Members should note that only in-service membership subscriptions are allowable against tax and any subscription paid in respect of retired, life or left profession membership is not allowable. In addition the Inland Revenue will only consider the last four years where a back dated claim is being made.

You require form P87 on the HM Revenues and Customs website. If you are claiming for past years you will need to complete a separate form for each year.

Send the completed form(s) to your local tax office at:

Leicester & Northants (Claims)
Saxon House
1 Causeway Lane
LEICESTER
LE1 4AA

The fees for recent years have been:

Year Full Sub National Local
2016 £210.00 £175.00 £35.00
2015 £207.60 £173.00 £34.60
2014 £204.00 £170.00 £34.00
2013 £199.20 £166.00 £33.20