SE66625 - Tax treatment of mineworkers: provision of housing

Mineworkers' employers may provide rent-free houses for certain production officials. The officials concerned should be granted the exemption set out in SE11331 and SE11332, that is in respect of rent and annual value, rates/Council Tax, water charges and repairs but not the provision of free coal, gas, electricity, etc., which should be charged in full except as provided below.

The exception applies to production officials who hold posts which are equivalent to the following former British Coal grades:

Area General Manager

Assistant Area General Manager

Area Production Manager

Area Mining Engineer

Area Mechanical Engineer

Area Electrical Engineer

Group Manager

Colliery Manager.

The employees referred to above may be regarded as exempt under Section 145(4) ICTA 1988 (see SE11331 onwards). Any charge on ancillary services may be subject to the limitation provided by Section 163 ICTA 1988 (see SE21721 onwards).

The exemption does not apply to any official employed in a capacity higher than these grades or their equivalents.