http://www.legislation.gov.uk/uksi/2004/369/section/3/madeThe Industrial Training Levy (Engineering Construction Board) Order 2004Training administrationBusiness skillsKing's Printer of Acts of Parliament2017-07-11EMPLOYMENT 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 levy is raised in respect of those who carry out engineering construction work on site. No levy is raised in respect of those who run the employer’s business through its head office.
The Industrial Training Levy (Engineering Construction Board) Order 2004
Meaning of “leviable establishment”
3
1
For the purposes of this Order “leviable establishment” means—
a
an establishment engaged during the necessary period wholly or mainly in the engineering construction industry; and
b
an establishment (not falling within sub-paragraph (a)) at or from which persons were employed during the necessary period in any activities such as are mentioned in paragraph 1(c) of the Schedule to the industrial training order (related and administrative etc. activities) (but subject to paragraph 2 of that Schedule).
2
In this article “the necessary period” means—
a
unless sub-paragraph (b) applies, a period (which need not be continuous) consisting of a total of 27 or more weeks falling within the base period; or
b
in the case of an establishment that started to carry on business in the base period, a period (which need not be continuous) falling within the base period consisting of a total number of weeks exceeding one half of the number of weeks in the part of the base period starting on the day on which business was commenced and ending on the last day of the base period.