SE66691 - Tax treatment of mineworkers: payments in lieu of free coal: Extra-Statutory Concession A6

The full text of Extra-Statutory Concession A6 that provides for the treatment outlined in SE66690 is

Miners: Free coal and allowances in lieu

Income tax is not charged on cash payments received by miners from their employers in lieu of the free coal which they have been entitled to receive by virtue of their employment, nor on the receipt of the coal itself where it would constitute a benefit-in-kind under Chapter II Part V ICTA 1988.