472C Relief for trade union subscriptions.

(1) In this section—

“appropriate percentage”, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

“specified amount”, in relation to an individual for a year of assessment, means ^[2]>£74^<[2][3]>[2]>€130^{<[2]<[3][4]>[3]>}€200^{<[3]<[4][7]>[4]>}€300^<[4]<[7][7]>€350^<[7];

“trade union” means a body which is either—

(a) the holder of a negotiation licence under the Trade Union Act, 1941,

(b) an excepted body within the meaning of section 6 of that Act as amended by the Trade Union Act, 1942,

(c) a garda representative body established under the Garda Síochána Act, 1977, namely—

(i) the association known as the Association of Garda Sergeants and Inspectors established under regulation 5(1) of the Garda Síochána (Associations) Regulations, 1978 (S.I. No. 135 of 1978),

(ii) the association known as the Garda Representative Association established under regulation 4(1) of the Garda Síochána (Associations) Regulations, 1978,

(iii) the association known as the Association of Garda Superintendents established under regulation 4(1) of the Garda Síochána (Associations) (Superintendents and Chief Superintendents) Regulations, 1987 (S.I. No. 200 of 1987),

or

(d) a Defence Forces representative body established under section 2 of the Defence (Amendment) Act, 1990, and regulations pursuant to that Act.

(2) Where an individual is a member of a trade union at any time in a year of assessment (being the year of assessment 2001 or a subsequent year of assessment), the income tax to be charged on the individual or, in the case of an individual whose spouse is assessed to tax in accordance with the provisions of section 1017, the individual’s spouse, for the year of assessment, other than in accordance with section 16(2), shall, subject to the following provisions of this section, be reduced by the lesser of—

(a) the appropriate percentage of the specified amount, or

(b) the amount which reduces that income tax to nil.

(3) Notwithstanding subsection (2), the relief (if any) to which an individual is entitled under this section for the year of assessment 2001 shall, in addition to the relief (if any) to which the individual is entitled for the year of assessment 2002, be allowed to the individual in accordance with the provisions of subsection (2), in respect of the income tax to be charged on the individual for the year of assessment 2002.

(4) Relief under this section shall be allowed in priority to relief under any of the other provisions mentioned in the Table to section 458.

(5) Where the relief (if any) to which an individual is entitled under this section in respect of income tax to be charged on the individual for the year of assessment 2001 is not wholly allowed to the individual in respect of the income tax to be charged on the individual for the year of assessment 2002 owing to an insufficiency of total income of the individual in that year of assessment, the portion of the relief not so allowed shall be allowed to the individual in respect of the income tax to be charged on the individual for the year of assessment 2001 such relief being limited to the lesser of—

(a) the portion of the relief not so allowed, and

(b) the relief which reduces that income tax to nil.

(6) If an individual is a member of more than one trade union, either at the same time or at different times in a year of assessment, the individual shall be treated, for the purposes of the relief under this section, as if the individual were a member of one trade union only in that year of assessment.

(7) (a) Notwithstanding the provisions of any other enactment—

(i) an employer of individuals entitled to relief under this section, or

(ii) a trade union of which such individuals are or were members,

^[5]>shall on receipt of a request^<[5][5]>may on receipt of a request^<[5] from the Revenue Commissioners furnish to them either directly or indirectly the following information, to the extent that such information is in their possession, in relation to any such individual—

(I) the name and address of the individual,

(II) the name of the trade union of which the individual is a member,

(III) the Personal Public Service Number of the individual, and

(IV) the name and address of the employer of the individual.

(b) A return by an employer or a trade union under paragraph (a) shall, unless the Revenue Commissioners otherwise direct, be in an electronic format approved by the Revenue Commissioners.

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(7A) Notwithstanding the provisions of any other enactment, where trade union subscriptions of employees of an employer are deducted by the employer from the emoluments of those employees and remitted to the trade union concerned, the employer may, for the purposes of enabling that trade union to make a return under the provisions of subsection (7) and for that purpose only, on receipt of a request in that behalf from the trade union furnish to the trade union the names and the Personal Public Service Numbers of the employees who are members of that trade union, and only those employees, from whose emoluments those deductions have been made.

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(8) (a) The information referred to in subsection (7)(a) shall be used by the Revenue Commissioners for the purposes of facilitating the granting of relief under this section and shall be used for no other purpose.

(b) The provisions of section 872 shall not apply or have effect in relation to such information.

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(9) This section ceases to have effect for the year of assessment 2011 and each subsequent year of assessment.

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