°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

PAYE Manual

PAYE10070 - Coding: coding allowances and reliefs: trade union subscriptions

The following table shows the allowance due for trade union subscriptions (if you receive a claim for payments to any other union refer to CT&VAT (Technical) for advice).

Trade Union, Association or SocietyDifferent members amounts (if applicable)Allowance Due £
Amalgamated union of Engineering workers (formerly Amalgamated Engineering Union)Ìý

5

Amalgamated Slaters’ Soc. of ScotlandÌý1/3 of annual subs
Amalgamated Slaters' and Tilers' Provident SocietyÌý1/3 of annual subs
Amalgamated Society of Boilermakers, Blacksmiths and Structural WorkersÌýÌý
ÌýFull Benefit members4
ÌýSick and Trade Benefit members2
Amalgamated Society of Lithographic PrintersÌý8
Amalgamated Society of Woodcutting MachinersÌýÌý
ÌýSection 1 Members9
ÌýSection 2 Members6
Associated Society of Locomotive Engineers and FiremenÌýPart of contribution certified by branch secretary as allowable
Boilermakers' and Iron and Steel Shipbuilders SocietyÌý2
Guild of Calico Printers' Dyers' and Finishers' ForemenÌý1
Monotype Casters and Typefounders SocietyÌý7
National Assn. of Operative PlasterersÌý3
National Federation of Scribbling Overlookers AssnÌý1
National Graphical Assn.(London Region).(An amalgamation of London Soc. of Compositors, London Typographical Soc., Printing Machine Managers Trade Soc., Assn. of Correctors of the Press. National Union of Press Telegraphists, National Soc. of Electrotypers and Stereotypers (LondonBranch) and Associated Soc. of LithographicPrinters.)ÌýÌý
ÌýLetterpress Trade Group27
ÌýElectrotypers and Stereotypers28
ÌýLitho Trade Group2
ÌýTelecommunications and Electronics Trade Group2
National Soc. of Operative Printers and AssistantsÌýÌý
ÌýMembers who were in Class 1A or Class 3 before 1 January 1960 and who continue to pay an additional 15p per week for superannuation benefits8
ÌýAll other classes of membershipNil
National Union of SeamenÌý1
Plumbing Trades UnionÌý1
Scottish National Operative Plasterer's Federal UnionÌý1/3 of annual subscription
Scottish Typographical AssnÌý10 (Plus up to 2 where superannuation and funeral benefit contribution payable to branches)
Sheet Iron and Light Plate Works SocÌý1
Soc. of Graphical and Allied TradesÌýÌý
ÌýCirculation Representative Branch3
ÌýLondon General Branch11
ÌýPrinting Machine Branch10
Soc. of Lithographic Artists, Designers, Engravers and Process WorkersÌýÌý
ÌýFull Journeymen10
ÌýQ Members and Apprentices1
Transport and General Workers UnionÌýÌý
ÌýMembers without superannuation rights1
ÌýMembers retaining superannuation rights following a merger of unions and paying a supplementary contribution of 5p per week (Members in this category form only a small proportion of the total membership)3
Transport Salaried Staffs AssociationÌý2
Union of Communication Workers (formerly Union of Post Officer Workers)Ìý7
Union of Construction Allied Trades and TechniciansÌýÌý
ÌýSection 1 members6
ÌýSection 2 members3
United Patternmakers AssnÌý4

Ìý