Can I claim a National Education Union tax rebate?

Teachers who have paid for their own membership into the National Education Union can claim an NEU tax rebate from HMRC.

A claim for your union subscription can be made for the last four tax years and you can get a new tax code reducing your tax bill in the future.

Additionally, teacher tax benefits extend beyond just union membership dues. Teacher tax relief covers numerous work-related expenses that many teachers pay themselves without reimbursement from their school or college.

From classroom supplies to professional development courses, UK teacher tax deductions can reduce your tax burden.

This guide walks you through everything you need to know about claiming your NUT tax rebate – from checking your eligibility to filing your claim correctly.

We’ll help you understand what expenses qualify, how to calculate your rebate, and the step-by-step process to get money back that’s rightfully yours.

Step 1: Check if you’re eligible for NEU tax relief

Before starting your claim process, determining your eligibility is the crucial first step for accessing your National Education Union teachers tax rebate.

Not all education professionals automatically qualify, so understanding the specific requirements will save you time and prevent potential claim rejections.

Who qualifies as an eligible educator?

To claim you must primarily be a qualified teacher or education professional who pays membership fees to the National Education Union.

Essentially, eligible educators include:

• Qualified teachers working in state or private schools.
• Teaching assistants with appropriate qualifications.
• Education support staff who pay NEU membership fees.
• Supply teachers and part-time educational professionals.
• Newly qualified teachers (NQTs) in their probationary period.

Step 2: Eligible Expenses for Teacher Tax Relief

Gathering and documenting your work-related expenses properly is the cornerstone of a successful NEU tax rebate claim.

Maintaining detailed records throughout the tax year will streamline your application process and maximize your potential refund.

UK teachers can claim tax relief on several professional expenses:

• Union Membership Fees: The NEU membership fees tax relief is a common claim. This allows you to reclaim tax on your annual subscription to the National Education Union. Other unions can be claimed for.
• Professional Body Subscriptions: Subscriptions to approved professional bodies relevant to your teaching role also qualify for professional fees tax relief teachers can claim. HMRC provides a complete list of approved bodies here.
• Educational Resources: You can claim for books, educational journals, and other materials used for classroom teaching or lesson preparation.
• Professional Development: Some costs for courses and training that enhance your teaching skills may be eligible.
• Specialized Clothing: For PE teachers or those requiring special clothing, you can claim for cleaning, repairs, and replacement costs (though not the initial purchase).
• Classroom Supplies: Teacher tax deductions for classroom supplies include items like stationery and teaching aids purchased with personal funds that your employer hasn’t reimbursed.

What Doesn’t Qualify

Not everything qualifies for your NUT tax relief. Ineligible expenses include:

• Initial purchases of regular clothing, even if worn only for work.
• Commuting costs between home and your regular workplace.
• General personal development materials not directly related to teaching duties.
• Items for which your school has already reimbursed you.
• Life membership subscriptions to professional organizations.

HMRC applies a strict “wholly, exclusively and necessarily” test to determine if expenses qualify. You must demonstrate that purchases were essential for performing your teaching duties rather than personal preference.

Step 3: How to submit your teacher tax rebate to HMRC

Filing your NEU tax rebate correctly ensures timely processing and maximum benefits. After gathering documentation, submitting your claim properly becomes the critical next step.

Which tax forms to use:

For most teachers completing HMRC’s online submission process is the quickest approach.

This form allows claims for multiple tax years (up to four previous years), making it convenient for backdating claims.

Alternatively, download a postal P87 from HMRC’s website if you prefer postal submission.

TIP:

When using the P87 form, enter your bank details if you prefer receiving payment via bank transfer, and double check the figures to avoid delays.

Teachers who complete self assessment should instead enter their claim directly on their tax return in the employment section.

Evidence for your claim:

HMRC expects you to provide evidence of what you have spent in the form of an invoice for example.

A statement from the NEU confirming your membership payments in each tax year of your claim should be acceptable.

The evidence will normally be requested at the point of submitting your initial claim on a P87 form.

Throughout the process, maintain comprehensive documentation including receipts, membership payment proof, and employment contract details.

I’ve been paying for eligible expenses for years but never claimed. What can I do?

You can claim retrospectively for up to four previous tax years, plus the current year. For example in 2025 you could claim back to the 2021-2022 tax year.

To make a backdated claim:

1. Gather all available documentation for the relevant years.
2. Complete form P87 for each tax year you’re claiming for (or use the online service).
3. Submit separate claims for each year rather than combining them.
4. Be prepared to explain why you didn’t claim earlier if asked.

While you may have missed out on claims beyond the four-year limit, it’s still worth claiming what you can.

Going forward, consider setting an annual reminder to review and submit any new eligible expenses to avoid missing out on future rebates.

What happens after I submit my NEU claim to HMRC?

HMRC will review your claim and provide a P800 tax calculation to detail how much you may be owed back for each tax year of your claim.

The whole process can on average take up to about 12 weeks to claim or longer if HMRC need to ask you questions.

When calculating your NEU membership tax claims, the amount you receive back is based on your tax rate.

For basic rate taxpayers (20%), you’ll receive tax relief on 20% of your eligible expenses. Higher rate taxpayers can claim even more based on their tax bracket.

Are tax rebates paid as a lump sum or through my tax code?

This depends on the type of rebate and how you make your claim:

For one-off claims for previous tax years:

• These are typically paid as a lump sum directly to your bank account.
• Payment usually arrives within 2-5 weeks of claim approval.

For ongoing expenses:

• HMRC often adjusts your tax code to provide relief through your regular salary
• This means slightly higher take-home pay each month rather than a lump sum
• You will be notified of your new tax code normally via your personal tax code or HMRC. You should check that your tax code is correct and tell HMRC if you believe something is wrong.

Keep records and stay informed about changes

Tax rules and eligible expenses can change. Teachers Unions and professional bodies can provide updates about tax relief opportunities for members, so keep an eye on their communications.

Remember that detailed record-keeping throughout the tax year will substantially strengthen your claim and prevent potential rejections from HMRC.

Take action today and recover the tax relief you deserve as a dedicated education professional.