NIM02095 - Class 1 NICs : Earnings of employees and office holders : Payments to miners and former miners in place of concessionary fuel

Regulation 25 and paragraph 14 of Part X of Schedule 3 to the Social Security(Contributions) Regulations 2001

Payments made to miners and former miners in lieu of coal or smokeless fuel, which are disregarded for tax purposes, (see EIM 66690) are also disregarded for NICs purposes.

This exemption does not apply to Northern Ireland