The Industrial Training Levy (Construction Board) Order 2000

Imposition of the levy

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

(2) The levy shall be assessed by the Board separately in respect of each construction establishment of an employer, but in agreement with the employer one assessment may be made in respect of any number of such establishments, in which case those establishments shall be deemed for the purposes of that assessment to constitute one establishment.

(3) Subject to the exemptions in articles 4 and 5(1) below, the amount to be assessed by way of levy in respect of a construction establishment (being an establishment carrying on business in the thirty fifth levy period) shall be—

(a) 0.5 per cent of the aggregate of the emoluments plus the sum by which 2.28 per cent of labour-only payments exceeds 2.28 per cent of labour-only receipts; or

(b) 0.5 per cent of the aggregate of the emoluments less the sum by which 2.28 per cent of labour-only receipts exceeds 2.28 per cent of labour-only payments.

(4) For the purposes of paragraph (3) above—

(a) “2.28 per cent of labour-only payments” means the sum which (rounded down where necessary to the nearest £1) represents 2.28 per cent of all payments (other than the payments which are not in respect of the provision for services) made to any persons by the employer during the period of 12 months that commenced on 6th April 1998 under labour-only agreements in respect of work carried out at or from the establishment;

(b) “2.28 per cent of labour-only receipts” means the sum which (rounded down where necessary to the nearest £1) represents 2.28 per cent of all payments (other than the payments which are not in respect of the provision for services) received by the employer during the period of 12 months that commenced on 6th April 1998 from any other employers in the construction industry under labour-only agreements in respect of work carried out at or from the establishment;

(c) “0.5 per cent of the aggregate of the emoluments” means an amount equal to 0.5 per cent of the aggregate of the emoluments and payments intended to be disbursed as emoluments which have been paid or are payable by the employer to or in respect of persons employed in the industry in respect of the period of 12 months which commenced on 6th April 1998.