The Industrial Training Levy (Road Transport) Order 1989

3.  There shall be exempt from the levy an employer–

(a) in whose case the sum of the emoluments of all the persons employed by him in the twenty-fourth base period at or from his road transport establishment or establishments is £28,500 or less (£30,000 or less in the case of an employer wholly or mainly engaged on the relevant date in any of the activities comprised in Group 1(A) of the Appendix to this Schedule, or £27,000 or less in the case of an employer wholly or mainly engaged on the relevant date in the activities comprised in Group 1(B) of the Appendix to this Schedule, or £37,650 or less in the case of an employer wholly or mainly engaged on the relevant date in any of the activities comprised in Group 2 of the said Appendix);

(b) who was wholly or mainly engaged on the relevant date in giving instruction by way of business in the driving of heavy goods vehicles.