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Industrial Training Levy (Construction Industry) Order (Northern Ireland) 2000
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- 2000 No. 240
- Explanatory Note
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Explanatory Note
(This note is not part of the Order.)
This Order gives effect to proposals submitted by the Construction Industry Training Board to the Department of Higher and Further Education, Training and Employment for the imposition of a further levy upon employers in the construction industry for the purpose of raising money towards the expenses of the Board.
The levy is to be imposed in respect of the thirty-sixth levy period, commencing on 1st September 2000 and ending on 31st August 2001. The levy will be assessed by the Board and will be payable in two installments. There will be a right of appeal against an assessment to an industrial tribunal.
The levy rate of 0.7% in respect of relevant emoluments remains the same as the rate operating during the preceding levy period which expires on 31st August 2000 (see Industrial Training Levy (Construction Industry) Order (Northern Ireland) 1999 S.R. 1996 No. 314).
As in the previous levy period there will be no remission of levy given to employers in the industry.
An employer will be exempt from levy in the thirty-sixth levy period where the relevant emoluments are less than £15,000.
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