CA32330 | IBA: Qualifying trade: Buildings for workers in mineral extraction trades

CAA01/S277 (2) - (4)

The excepted use legislation CA32310 does not apply to a building constructed for occupation by, or for the welfare of, employees of mineral extraction trades or foreign plantations provided that:

• the building will have little or no value when the source of mineral deposits or the foreign plantation is no longer worked, or

• the building will cease to belong to the person when the foreign concession under which the source of mineral deposits or the foreign plantation is worked ends.

A building will only have little or no value when the mine is no longer worked if it will not be possible to use it for any purpose when mining ceases, (C.I.R. v National CoalBoard 37TC264). In the National Coal Board case, the Coal Board claimed IBA on houses built for and occupied by colliery workers on the grounds that they would have little or no value when the mine was no longer worked. The House of Lords held the IBA was not due because the houses were capable of use as dwelling houses by people other than colliery employees.