The UK’s Mining Fiscal Regime: H1 2015

The UK mining industry is regulated by the Department of Energy and Climate Change (DECC). GlobalData's fiscal regime report covers UK where Coal Authority is the Non-Departmental Public Body (NDPB) sponsored by the DECC, which is responsible for issuing licenses for coal exploration and mining.

Scope

The report outlines governing bodies, governing laws, licenses, permits and key fiscal terms which includes license fees, corporate income tax, stamp duty, land tax, withholding tax, loss carry forward, climate change levy and value added tax (VAT).

Reasons to buy

Gain an overview of the UK’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The UK Mining Industry – Governing Bodies

2.1 Department of Energy and Climate Change

2.1.1 The Coal Authority

3 The UK Mining Industry – Governing Laws

4 The UK Mining Industry – Mining Licenses and Permits

4.1 License for Coal Mining

4.1.1 Exploration License

4.1.2 Underground Operations License

4.1.3 Surface Operations License

4.2 Permits for Intersecting, Disturbing and Entering Coal

5 The UK Mining Industry – Key Fiscal Terms

5.1 License Fees

5.2 Corporate Income Tax

5.3 Stamp Duty Land Tax (SDLT)

5.4 Withholding Tax

5.5 Loss Carry Forward

5.6 Value Added Tax (VAT)

5.7 Climate Change Levy

6 Appendix

6.1 Abbreviations

6.2 Methodology

6.3 Secondary Research

6.4 Primary Research

6.5 Contact GlobalData

6.6 About GlobalData

6.7 GlobalData’s Services

6.8 Disclaimer

List of Tables

Table 1: The Mining Industry in the UK – Fiscal Regime Terms and Other Taxes (%), 2015

Table 2: The Mining Industry in the UK – License Application and Grant Fee (GBP), 2015

Table 3: The Mining Industry in the UK – License Annual Fee (GBP), 2015

List of Figures

Figure 1: The Mining Industry in the UK – Commodity Mines at Different Stages (Number of Mines), 2015

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