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

A common cost for UNISON members is the washing and maintenance of work uniform.

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.

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 submit HMRC’s online claim form or a P87.

They allow you to 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.

HMRC online or P87 UNISON tax rebate claim forms:

Normally the simplest and fastest approach is submitting HMRC’s form via their online platform. You must have a Government Gateway account to utilise this service.

Alternatively, obtain and print a P87 form from HMRC’s website and send it by post.

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

Any other work related allowances and expenses should be entered on the same claim form.

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.

What documentation do I need to submit with my Unison tax rebate application?

You need to provide evidence of your Unison membership payments, such as annual membership statements, receipts, or bank statements showing the payments.

If claiming for multiple years, you’ll need documentation covering each tax year included in your claim.

Keep copies of all submitted documents for your records, as HMRC may request additional verification during the review process.

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).

Uniform washing and maintenance: If your work clothing is classed by HMRC as a uniform or protective clothing.

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.

What else happens after I claim?

After your first claim:

• A lump sum tax rebate will be issued if you are owed a refund for previous tax years.
• Your tax code will change to give you the money back in your pay for the current tax year.
• You’ll pay a bit less tax each month instead of getting one big refund.
• Check your payslip to make sure this has happened.
• Tell HMRC if your fees or job change.
• You can still claim other tax refunds.
• Keep your Unison payment records for the future.

UNISON Tax Frequently Asked Questions

Why do UNISON subscriptions only get 70% tax relief?

HMRC approved 70% tax relief for subscriptions because trade union activities like negotiating or representing members don’t qualify for tax relief. Partial relief of 70% was granted because some UNISON activities qualify and some don’t.

Do I need to provide evidence to claim?

Yes you must provide specific details about your Unison membership fees and why they’re necessary for your job. If claiming for past years, you’ll need papers for each year. Keep copies of everything you send.

How long does a Unison tax rebate claim take?

After you have submitted your application and wait for HMRC to process your claim, which typically takes 8-12 weeks. HMRC will contact you if they need additional information.

How is my UNISON tax rebate amount calculated?

Your rebate amount is calculated based on your tax rate and the total eligible membership fees paid. For basic rate taxpayers (20%), you’ll receive 20% of your membership fees back as tax relief. For higher rate taxpayers (40%), you’ll receive 40% of your fees.