Exemptions from levy5
1
There shall be exempt from the levy an employer in whose case the aggregate amount of—
a
the sum of the emoluments of all the persons employed at or from the construction establishment of the employer in the base period; and
b
all sums (if any) paid in the base period by the employer to any person under labour-only agreements at those establishments,
was less than £61,000.
2
For the purposes of paragraph (1) above article 4(2) of this Order shall be disregarded.
3
A charity within the meaning of section 506 of the Income and Corporation Taxes Act 1988 shall be exempt from the levy.