½Û×ÓÊÓÆµ

Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—special categories of employment / E8.718 International aspects of NIC—continental shelf activities
Commentary

E8.718 International aspects of NIC—continental shelf activities

Personal and employment tax

E8.718 International aspects of NIC—continental shelf activities

Continental shelf activities are those carried out on the UK continental shelf or a designated area and connected with1:

  1. Ìý

    (a)ÌýÌýÌýÌý the exploration of, or exploitation of the natural resources of, the shore or seabed (or the subsoil beneath) (eg drilling for oil and gas)

  2. Ìý

    (b)ÌýÌýÌýÌý the storage of gas recovered

  3. Ìý

    (c)ÌýÌýÌýÌý the conveyance of oil and gas from the place of exploration (eg pipelines); and

  4. Ìý

    (d)ÌýÌýÌýÌý the provision of accommodation for workers

Note that none of this applies to offshore wind farm or wave farm work, although it might conceivably apply to operations connected with mooted carbon capture and storage in empty oil wells, which would arguably be exploiting the natural geology of the seabed and subsoil.

Designated areas

The designated areas cover the UK's 'exclusive economic zone' (EEZ), broadly, up to 200 miles from coastal baselines except where a neighbouring state is closer than 400 miles (ie, such that the EEZ of each meets at the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 17:34