HOW much of your union subscription is eligible for tax relief? The proportion depends on agreements between the unions and the Inland Revenue.

To qualify for tax relief, subscriptions must be to a non-profit-making organisation that aims to spread knowledge within the profession, maintain standards and provide professional insurance. Any union deemed to deviate from these objectives will find its subscription attracts less tax relief.

One can only speculate why National Association of Schoolmasters Union of Women Teachers’ subscriptions attract more relief than the National Union of Teachers’. Most of the union admistrators who negotiated with the tax office retired long ago. And the Inland Revenue insists the information is confidential.

Tax advisers suggest that, when the agreements were made, the NUT was regarded as carrying out more traditional union activities than the NASUWT.

Another possibility is that the NUT and Educational Institute of Scotland qualify for smaller rebates because a proportion of the sub goes to local branches; the tax relief only applies to national organisations.

Arthur Jarman, assistant secretary of the NUT, says: “The criteria used (for rebates) at the Inland Revenue should be open and transparent, not some secret garden.”

David Standley, treasurer of the Association for Science Education, said:

“It is ludicrously simple to make a tax claim but many teachers are not sure how to do it; others are frightened of having to fill in a tax form every year.” Mr Standley has launched a drive to persuade ASE members to claim back tax on subscriptions, in the hope that some will donate part of their windfall to raise funds for a new headquarters.

Evidence suggests that, once teachers know how to go about it, they are not slow to claim. More than 9,000 members of the NASUWT have claimed tax refunds through Personal Taxation Services, a firm of tax specialists, and more than 3,500 members of the Educational Institute of Scotland have used this service in the past three years alone.

Bernard Oster, managing director of PTS, says that about two-thirds of their teacher-clients have received rebates totalling pound;2 million over the past six years, although these include the adjustment of faulty tax codes.

Next week: how to claim back tax on books. Have your say on tax rebates at www.tes.co.uk

HOW MUCH CAN I CLAIM?

Proportion of union subs eligible for tax relief

NAHT, NASUWT, PAT, SHA 100 per cent

ATL 90 per cent

NATFHE 80 per cent

EIS, NUT 66 per cent

Obtaining details of past subscriptions

ATL: Write, giving your membership number, to Membership Department, ATL, Freepost 7363, London. WC2N 5BR

EIS: Ring membership department 0131 220 2268

NAHT: Ring membership department. 01444 472470

NASUWT: On request, the union will send out a standard letter which members can send to their tax office. Email the union with your name, address and membership number at membership@mail.nasuwt.org.uk

NUT: Ring the regional office.

PAT: Ring the membership department 01332 372337.

SHA: Contact the membership department 0116 299 1122

Local tax offices will provide information on professional bodies and learned societies attracting tax relief (“List 3”) and other allowances teachers can claim (Booklet 480). See also www.inlandrevenue.gov.uk