SE66695 - Tax treatment of mineworkers: payments in lieu of free coal: definition of 'miner'

The concession at SE66691 applies to miners at both underground pits and open cast sites. 'Miners' means

• All manual workers at a colliery on the surface or below ground, including those employed on screening and washing plant, haulage, etc.
• Officials (overmen, deputies and shot firers) and weekly paid industrial staff.

Clerical, administrative and technical staff together with workers at coke ovens and brickworks etc. are outside the provisions of the concession as they are not regarded as falling within the definition of miners.

The concession should be regarded as applying to miners on pension and to miners’ widows where the miner was within the concession immediately prior to retirement.