Council Regulation (EC) No 1407/2002Show full title

ANNEX U.K. Definition of costs referred to in Article 7

1. Costs incurred and cost provisions made only by undertakings which are carrying out or have carried out restructuring and rationalisation U.K.

Exclusively:

(a)

the cost of paying social welfare benefits resulting from the pensioning-off of workers before they reach statutory retirement age;

(b)

other exceptional expenditure on workers who lose their jobs as a result of restructuring and rationalisation;

(c)

the payment of pensions and allowances outside the statutory system to workers who lose their jobs as a result of restructuring and rationalisation and to workers entitled to such payments before the restructuring;

(d)

the cost covered by the undertakings for the readaptation of workers in order to help them find new jobs outside the coal industry, especially training costs;

(e)

the supply of free coal to workers who lose their jobs as a result of restructuring and rationalisation and to workers entitled to such supply before the restructuring;

(f)

residual costs resulting from administrative, legal or tax provisions;

(g)

additional underground safety work resulting from the closure of production units;

(h)

mining damage provided that it has been caused by production units subject to closure due to restructuring;

(i)

costs related to the rehabilitation of former coal mining sites, notably:

• residual costs resulting from contributions to bodies responsible for water supplies and for the removal of waste water,

• other residual costs resulting from water supplies and the removal of waste water;

(j)

residual costs to cover former miners' health insurance;

(k)

exceptional intrinsic depreciation provided that it results from the closure of production units (without taking account of any revaluation which has occurred since 1 January 1994 and which exceeds the rate of inflation);

2. Costs incurred and cost provisions made by several undertakings U.K.

(a)

increase in the contributions, outside the statutory system, to cover social security costs as a result of the drop, following restructuring, in the number of contributors;

(b)

expenditure, resulting from restructuring, on the supply of water and the removal of waste water;

(c)

increase in contributions to bodies responsible for supplying water and removing waste water, provided that this increase is the result of a reduction, following restructuring, in the coal production subject to levy.