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Page 23

ASK THE UNION

For more information, visit www.direct.gov and search for ‘stakeholder pension’.

Q: I’ve heard that it’s possible to claim tax relief on professional subscriptions, such as my membership fees for the NUT and the General Teaching Council. Is this true and, if so, how do I go about it?

A: Yes, you can claim tax relief on subscriptions to professional bodies and associations. Higher rate taxpayers get 40 per cent tax relief, and basic rate taxpayers get 20 per cent (22 per cent for some earlier tax years).

HM Revenue and Customs rules allow you to claim tax relief on two thirds of the cost of your annual NUT subscription. To do this, contact your tax office (you’ll find the details on your pay slip) and request form P358.

Alternatively, you can write to your tax office explaining that you wish to claim your subscriptions to the National Union of Teachers under the Income and Corporation Taxes Act 1988, and requesting that they amend your tax code accordingly.

Either way, you should include:
• your name and address
• your national insurance number, tax district and employer’s tax reference (which you’ll find on your pay slip)
• your NUT membership number.

You can claim any tax relief you are owed for the past five tax years. You need to list each year and each subscription amount that you are claiming for, and provide evidence of your subscription history, for example from your NUT paperwork or bank statements. If you don’t have a record of your payment history, contact the union’s records and subscriptions department on 0845 300 1666.

If you are registered with the General Teaching Council for England (GTCE) you can also apply to your tax office for tax relief on the whole of your GTCE fee. A form to help you do this is available from the GTCE website: www.gtce.org.uk/publications/tax_form.

Most teachers in Wales will not need to claim this relief, as the fee to the General Teaching Council for Wales (GTCW) is deducted from their salary and tax relief given automatically at that stage. Those who do not have their fee deducted from their salary can claim tax relief on the whole of their GTCW fee.

If you belong to any other professional association, for example related to your subject specialism, you may be able to claim tax relief on these subscription fees too. For a full list of eligible associations, see www.hmrc.gov.uk/list3/list3.pdf.

Once you have claimed, the relief should be given via your PAYE tax code. Check that your tax coding reflects the correct subscription each year, and don’t forget to inform your tax office if your employment circumstances or professional subscription fees change.

If you complete a self-assessment tax return, remember to claim for the cost of two-thirds of your NUT membership subscription, your entire GTC fee and the entire cost of any other eligible membership subscriptions.

Q: I work in a primary school as a key stage leader. The deputy head has gone on long-term sick leave, and I have been asked to fill his role for the autumn term – and possibly longer. What additional pay should I expect to receive? And is there any limit to how long I can be ‘acting deputy’ for?

A
Teachers ’acting up’ in leadership group posts fall into two categories – those who have received a formal temporary promotion and those who have simply been asked to take on extra responsibility, with or without extra pay.

Knowing which you are is important. If you have received a temporary promotion, you are subject to the same pay, working time and professional requirements as a permanent employee in that job – you just are not permanently appointed. You should be paid the appropriate rate on the appropriate pay range and scale. Any difference between the pay scale on which you are paid and the pay scale for the previous post-holder or a new appointee should only be justifiable according to differences in responsibilities.

When you are acting up, you are entitled to pay progression on the usual dates. You should ensure that you are considered for any pay progression due in your substantive permanent post too, so you do not lose out from acting up.

If you have not received a temporary promotion to a leadership group post, you are still effectively in your old job but with extra responsibility. Your school is required to consider, within four weeks of you taking on these new responsibilities, whether to pay you an ’acting allowance’. The school’s pay policy should set out the circumstances in which acting allowances are payable. If you do not receive an acting allowance, or are dissatisfied with the provisions of the school’s pay policy, discuss this with your NUT school rep or local division/association. You will also wish to ensure that your usual work is appropriately reallocated where necessary.

So, how long should the situation continue? There is no set rule about filling vacancies. If the post is not actually vacant but has arisen due to someone’s illness, it may not be possible to fill it permanently. If there is no permanent post-holder, the NUT would not want to see the post filled on an acting basis indefinitely, as this would cause uncertainty for you, your colleagues, pupils and parents. The longer you fill the post on an acting basis, the longer you have to prove yourself – but ultimately you will want the opportunity to gain the position permanently.


Send your questions to the NUT’s legal, professional, and health and safety experts to Ask the union, The Teacher, NUT, Hamilton House, Mabledon Place, London WC1H 9BD or email teacher@nut.org.uk.

Please note that questions relating to personal problems or specific workplace situations should be directed to your school NUT rep or local association or division – contact details are on your membership credentials. Page 1  |  Page 2  |  Page 3  |  Page 4  |  Page 5  |  Page 6  |  Page 7  |  Page 8  |  Page 9  |  Page 10  |  Page 11  |  Page 12  |  Page 13  |  Page 14  |  Page 15  |  Page 16  |  Page 17  |  Page 18  |  Page 19  |  Page 20  |  Page 21  |  Page 22  |  Page 23  |  Page 24  |  Page 25  |  Page 26  |  Page 27  |  Page 28  |  Page 29  |  Page 30  |  Page 31  |  Page 32  |  Page 33  |  Page 34  |  Page 35  |  Page 36  |  Page 37  |  Page 38  |  Page 39  |  Page 40  |  Page 41  |  Page 42  |  Page 43  |  Page 44  |  Page 45  |  Page 46  |  Page 47  |  Page 48  |  Page 49  |  Page 50  |  Page 51  |  Page 52
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