Can I claim a UNISON Tax Rebate?

If you are a UNISON member that works in healthcare you could be eligible to apply for a tax rebate on your UNISON subscription costs.

HMRC have agreed to give qualifying UNISON members tax relief on 70% of their annual membership fee.

UNISON members can be eligible to apply for other expenses incurred at work at the same time as claiming for their membership fees.

Not all UNISON members qualify for membership tax relief but they can be eligible to claim a tax rebate for other reasons which we explore in this guide.

What job titles qualify for UNISON tax relief?

In the deal negotiated with HMRC the healthcare sectors that qualify for UNISON subscription tax relief can be found in the list below.

It is important to note that this list is not all inclusive meaning that other positions within these sectors could also be eligible for the deduction.

• Professional and Technical ‘A’ sector for example Occupational Therapists, Physiotherapists and Radiographers.
• Professional and Technical ‘B’ sector for example Operating Department Practitioners, Audiologists, Dental Hygienists and Pharmacy Technicians.
• Nursing sector for example Registered NHS Nurses, Midwives, School Nurses Health Visitors, Healthcare Assistants, Mental Health Nurses Dental Nurses.
• Ambulance sector for example Paramedics, Emergency Medical Technicians, Ambulance Care Assistants and dispatchers.
• Voluntary sector for example Social Workers, Residential Care Workers, Rehabilitation Assistants, Community and Mental Health Support Workers.
• General Manager and Senior sector for example Heads of Services and Directors.

Please see a more complete list showing qualifying jobs within each sector in our UNISON tax rebate sector section.

UNISON uniform tax relief

If you are obliged to wear a uniform and bear the costs of laundering and maintenance you can claim a uniform tax allowance.

Protective clothing is allowable as well for items like hi viz jackets or lab coat.

Clothing that isn’t classed by HMRC as a uniform or protective does not qualify for the uniform allowance.

If you are provided uniform washing facilities by your employer (regardless of whether you use them) the uniform allowance would not normally be granted.

HMRC generally permit a uniform allowance normally worth between £12 and £25 per year per tax year.

You can use our flat rate expenses directory to find out the values by job title and our uniform tax refund calculator to work out how much you may be owed back from HMRC.

What is a UNISON tax refund worth?

The amount you can reclaim is based on the rate at which you pay income tax and the yearly amount of your UNISON subscription.

If you are a basic rate taxpayer (20%), you can reclaim 20% of the yearly cost. Those who pay a higher tax rate can recover 40%.

Assuming your UNISON subscription fee is £150 per year you can claim tax relief on 70% of the value which in this example is £105.

For basic rate taxpayers this would be 20% of £105 which is £21. For higher rate taxpayers the percentage is 40% which doubles what you can get back to £42.

Tax relief is only applicable to 70% of your UNISON membership fee because some activities carried out by the trade union on members behalf such as negotiations, representation, and campaigns related to terms and conditions do not qualify for tax relief.

UNISON taking care of their members

On behalf of their members UNISON negotiated with the tax office for 12 years.

They should be commended for achieving a level playing field by ensuring that their members have equal access to tax relief just like other organisations such as the RCN and RCM.

How do I claim my UNISON tax relief?

To claim tax relief on your UNISON membership fees and any other work related costs you should complete either a P87 or a self assessment tax return.

P87 UNISON tax rebate:

The HMRC P87 form is specifically for claiming back employment expenses when you work under PAYE.

If you don’t complete a tax return you should use the P87 which can include a maximum of four tax years on the same form.

This helps simplify the process if you are backdating a claim for multiple past tax years.

Any other work related allowances and expenses should be entered on the same P87 submission.

You can complete and submit the P87 online or download and print it off if you want to post it to HMRC instead.

Self assessment UNISON tax rebate:

Self assessment taxpayers should enter their UNISON and other employment expenses in the relevant employment section of their tax return.

You don’t need to complete a P87 if you are claiming through your self assessment tax return.

Over the phone if you’ve successfully claimed in the past:

If you have made a successful tax rebate claim in the past and want to update the figures being claimed you can call HMRC on 0300 200 3300.

Claim over the last four tax years

If you are a UNISON member and have not yet requested a tax reimbursement for your fees you can do so for the last four tax years.

It is best to make your application as soon as possible as there are strict timeframes for reclaiming overpaid income tax.

What other expenses can UNISON members claim for?

UNISON is one of the biggest labour unions in the UK with over 1.3 million members. With many members incurring work related costs it’s quite possible you may qualify for at least one of HMRC’s allowances or reliefs.

For example:

Professional fees: Like the Nursing Midwifery Council (NMC).

Shoes and stockings: Certain healthcare workers can claim for the cost of purchasing specialised shoes, stockings or tights necessary for their work.

Travel: Required by your job like using public transport or your car to visit clients in the community or different clinics.

Mileage reimbursement: If you make use of your own car for job related purposes, you may be eligible for a tax free mileage allowance that covers the costs of fuel and wear and tear on your vehicle.

If you are eligible to claim for a travel or mileage tax rebate you should make sure to keep meticulous records of your work related mileage to back up your application.

Working from home tax refund: If you are required to work from home for work related reasons or other causes, you might be able to claim back a working from home allowance worth £6 per week to cover the cost of heating and electricity bills.

Tax relief isn’t available on all employment related expenses so it’s best to check your eligibility before submitting your application.

You should aim to include all of your expenses in the same claim but you can make a separate submission at a different time.

Check your tax code after your UNISON tax rebate claim

When your UNISON tax rebate claim completes you should receive a new tax code from HMRC increasing your tax free personal allowance.

Your new tax code will be updated with your UNISON fees and any other employment related expenses by HMRC so you don’t need to claim again unless something changes.

The tax office will send your employer the new tax code and when your payroll department starts using it you will start paying less income tax and make tax savings for as long as the expenses remain in your tax code.