In this section:

  • Expenses and benefits A to Z

Miners' coal

Definitions or restrictions

You provide reasonable amounts of free coal - or payments in place of free coal – to miners who work for you. (This covers any employees who work at a colliery other than in clerical, administrative or technical roles.)

What to report, what to pay

You have:

  • no reporting requirements
  • no tax or NICs to pay.

Technical guidance

EIM66690: tax treatment of mineworkers - payments in lieu of free coal

NIM02095: Class 1 NICs - payments to miners

NIM14310: Class 1A NICs – extra-statutory concessions