All members of the INO are entitled to tax relief on their trade union subscription. An annual flat rate allowance of €350 at the standard rate of tax 20% (tax credit €70) is available for Trade Union subscription in 2010. The full allowance is available regardless of the acutal amount of the subscription paid.

The tax credit will be stated on your Tax Credit Certificate and if it is not, you can claim it by either writing to your Tax Office or by using the Reveneue online service at www.revenue.ie

In both cases you will need your PPS number which is stated on your Tax Credit Certificate.

Sample Claim Form 

   Income Tax Allowance Information Leaflet

The following are the flate rate expenses allowable to nurses/midwives with effect from 1st January 2006.

Where obliged to supply and launder their own uniforms	€733
Where obliged to supply their own uniforms but are laundered free	€638
Where obliged to launder uniforms that are supplied	€353
Where uniforms are supplied and laundered by the employer	€258

The amounts may be increased by €80 where a nurse/midwife is engaged on short time engagements through a nursing agency.