Class 1A National Insurance contributions: Exemptions from Class 1A NICs: Benefits covered by Extra Statutory Concessions: Extra Statutory Concession A6 (miners free coal and allowances in lieu)
Section 10(9) SSCBA 1992 and regulation 40(7)(b) SS(C)R 2001
Position before 6 April 2003
NIM14300 explains that where the conditions of granting an Extra Statutory Concession (ESC) are satisfied for tax purposes, we accept that no Class 1A NICs are payable. Regulation 40(7)(b) of the SS(C)R 2001, which refers to ESC A6, does not apply to Northern Ireland. So where miners received free coal from their employers in Northern Ireland, that benefit is an emolument chargeable to income tax under Schedule E, even though no tax would be payable. As the emolument is chargeable to income tax, Class 1A NICs may be payable. See NIM13021 for all the Class 1A conditions.