Tax treatment of mineworkers: payments in lieu of free coal: definition of miner
Section 306(4) ITEPA 2003The exemption described at
EIM66690 applies to colliery workers as defined by Section 306(4) ITEPA 2003.
A colliery worker is a coal miner, or any other person employed at or about a colliery otherwise than in clerical, administrative or technical work.
The definition adopted is intended to ensure that anyone who benefited from Extra-Statutory Concession A6 will continue to benefit from the exemption in Section 306 ITEPA 2003.