# Income Tax (Earnings and Pensions) Act 2003, Section 306: Miners etc: coal and allowances in lieu of coal


(1) No liability to income tax arises in respect of the provision of coal or smokeless fuel or an allowance paid in lieu of such provision if the employee is a colliery worker and the condition in subsection (2) is met.
(2) That condition is that the amount of coal or fuel provided or in respect of which the allowance is paid does not substantially exceed the amount reasonably required for personal use.
(3) That condition is assumed to be met unless the contrary is shown.
(4) In this section “colliery worker” means a coal miner or any other person employed at or about a colliery otherwise than in clerical, administrative or technical work.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/306 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-306
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.