http://www.legislation.gov.uk/uksi/2003/285/article/5/madeThe Industrial Training Levy (Engineering Construction Board) Order 2003Training administrationBusiness skillsKing's Printer of Acts of Parliament2017-06-13EMPLOYMENT AND TRAINING
This Order gives effect to proposals of the Engineering Construction Industry Training Board which were submitted to the Secretary of State. The proposals are for the imposition of a levy on employers in the engineering construction industry for the purpose of raising money towards meeting the expenses of the Board. The Order also imposes a levy on employers who are not mainly engaged in engineering construction activities but are engaged in any related or administrative activities of a kind to which paragraph 1(c) of Schedule 1 to the Industrial Training (Engineering Board) Order 1964 (as amended by the Industrial Training (Engineering Construction Board) Order 1991) applies; and for those employers the levy will be imposed only in respect of such related or administrative activities.
The Industrial Training Levy (Engineering Construction Board) Order 2003
Exemptions from the levy
5
1
An employer in whose case the aggregate of—
a
the total emoluments of all the persons who are site employees employed by the employer at or from the leviable establishments of the employer in the base period; and
b
the sum of all payments (including payments for the incidental use of tools) made by the employer during the base period under labour-only agreements for services rendered to him by site employees,
was less than £75,000, shall be exempt from that part of the levy which is 1.5 per cent. of (A+B−C) referred to in article 4(3).
2
An employer in whose case the aggregate of —
a
the total emoluments of all the persons who are off-site employees employed by the employer at or from leviable establishments of the employer in the base period; and
b
the sum of all payments (including payments for the incidental use of tools) made by the employer during the base period under labour-only agreements for services rendered to him by off-site employees,
was less than £1,000,000, shall be exempt from that part of the levy which is 0.18 per cent. of (D+E−F) referred to in article 4(3).
3
A charity within the meaning of section 506 of the Income and Corporation Taxes Act 1988 shall be exempt from the levy.