§ Lord Orr-Ewingasked Her Majesty's Government:
What has been the value of fuel supplied to mineworkers, Coal Board officials and other beneficiaries in each of the years 1977–78, 1978–79, 1979–80 and 1980–81, what was the number of concessionaries in each of those years and whether these supplies rank as "benefits in kind" for purposes of taxation.
The Earl of GowrieThe details of the concessionary coal scheme are negotiated by the National Coal Board and the trade unions in the coal industry and I am asking the chairman to write to the noble Lord on this point. Concessionary coal or cash received in lieu are not regarded as income for the purposes of taxation.