The Industrial Training Levy (Hotel and Catering) Order 1988

Imposition of the levy

3.—(1) The levy to be imposed by the Board on employers in respect of the twenty-second levy period shall be assessed in accordance with the provisions of this Article.

(2) Subject to the provisions of this Article the levy on each employer shall be assessed by the Board in respect of the emoluments paid by him to all persons to whom paragraph (3) below applies employed by the employer in the twenty-second base period at relevant establishments of his (that is to say, any hotel and catering establishment or establishments, or any establishment or establishments comprising catering activities other than an establishment of an employer who is exempt from the levy by virtue of paragraph (4) of this Article) and the amount thereof shall be equal to 1 per cent. of the sum of the emoluments where such emoluments are £70,000 or more.

(3) This paragraph applies to:—

(a) in the case of a hotel and catering establishment, all persons employed;

(b) in the case of an establishment comprising catering activities, all persons employed wholly or mainly in the supply of food or drink to persons for immediate consumption.

(4) There shall be exempt from the levy:—

(a) an employer in whose case the sum of the emoluments of all the persons employed by him in the twenty-second base period in the hotel and catering industry at or from the establishment or establishments of the employer was less than £70,000;

(b) a charity.

(5) (a) Levy shall not be imposed on a person who ceases to be an employer in the hotel and catering industry prior to the commencement of the twenty-second levy period;

(b) the amount of the levy imposed on a person who ceases to be an employer in the hotel and catering industry during the twenty-second levy period shall be in the same proportion to the amount that would otherwise be due under the foregoing provisions of this Article as the number of days between the commencement of the said levy period and the date on which the person ceases to be an employer in the hotel and catering industry (both dates inclusive) bears to the number of days in the said levy period.

(6) For the purposes of this Article, no regard shall be had to the emoluments of any person employed as follows:—

(a) wholly in the supply (except at or in connection with a hotel, restaurant, cafè, snack bar, canteen, mess room or similar place of refreshment) of:—

(i) ice-cream, chocolate confectionery, sugar confectionery or soft drink;

(ii) shellfish or eels; or

(iii) food or drink by means of an automatic vending machine;

(b) wholly in agriculture;

(c) otherwise than wholly in the supply of food or drink to persons for immediate consumption, where the employment is at or from an establishment engaged mainly in any activities of an industry specified in column 1 of the Schedule to this Order by virtue of the relevant industrial training order specified in column 2 of that Schedule or in any activities of two or more such industries;

(d) as a member of the crew of an aircraft, or as the master or a member of the crew of a ship or, in the case of a person ordinarily employed as a seaman, in or about a ship in port by the owner or charterer thereof on work of a kind ordinarily done by a seaman on a ship while it is in port;

(e) by a local authority in any activities mentioned in sub-paragraph (d) or (e) of paragraph 1 of the Schedule to the industrial training order, not being activities mentioned in head (ii) or head (iv) of paragraph (3)(l) of that Schedule; or

(f) in any activities mentioned in sub-paragraph (b), (c)(ii), (d) or (e) of paragraph 1 of the Schedule to the industrial training order when carried out by:—

(i) a harbour authority while acting in that capacity;

(ii) The Electricity Council, the Central Electricity Generating Board or an Area Electricity Board;

(iii) the North of Scotland Hydro-Electric Board or the South of Scotland Electricity Board;

(iv) the British Gas Corporation;

(v) statutory water undertakers within the meaning of the Water Act 1973(1) or water authorities within the meaning of the Water (Scotland) Act 1980(2) or water development boards within the meaning of the Water (Scotland) Act 1980, being the activities of such undertakers, authorities or boards in the exercise of their powers or duties as such;

(vi) the British Airports Authority;

(vii) British Airways Plc or a subsidiary of British Airways Plc;

(viii) a marketing board; or

(ix) the United Kingdom Atomic Energy Authority.

(1)

1973 c. 37.

(2)

1980 c. 45.