Tax reduction for trade union dues turned into a tax credit

The December 2012 Amending Finance Act turns the tax reduction for dues paid to representative employee and civil-servant unions into a tax credit. The benefit remains 66% of the dues, up to 1% of gross income; it does not apply to taxpayers who deduct actual expenses. Any excess is refunded, so members who pay no income tax also benefit. It applies from the taxation of income received in 2012.