Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Coal
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4), Table 1 (Item 9).
Free coal or a cash payment in lieu of free coal received by the claimant as a miner (section 306 of the ITEPA 2003).
This is the income tax exemption (see Employment Income Manual EIM66691 and section 306 ITEPA).