http://www.legislation.gov.uk/uksi/2004/369/section/4/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 4 1 The levy to be imposed by the Board on employers in respect of the 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 leviable 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 treated for the purposes of that assessment as constituting one establishment. 3 Subject to the exemption in article 5 the amount to be assessed by way of levy in respect of each leviable establishment shall be — 1.5 per cent. of $A+B-C\left(\text{and if}A+B\text{is less than}C\text{no levy shall be assessed}\right)$ where— A is the total emoluments of all the persons who are site employees employed by the employer in the base period at or from the establishment; B is 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; and C is the sum of all payments (including payments for the incidental use of tools) received by the employer during the base period under labour-only agreements for services rendered by him or on his behalf by site employees. 4 For the purposes of paragraph (3) — a in the case of an establishment mentioned in article 3(1)(a), there shall be left out of account— i any person undergoing a course of training as a seagoing officer or rating under an agreement in writing with an employer in theshipping industry, or with any organisation of employers in that industry or with any association of such organisations, ii any person engaged wholly in agriculture (within the meaning of section 109(3) of the Agriculture Act 1947 or, as the case may be, section 85(1) of the Agricultural Holdings (Scotland) Act 1991)), iii any person engaged wholly in the supply of food or drink for immediate consumption; b in the case of an establishment mentioned in article 3(1)(b), there shall be left out of account all persons who are not employed at or from the establishment wholly or mainly in any of the activities such as are mentioned in paragraph 1(c) of the Schedule to the industrial training order. c a company director remunerated solely by fees shall be left out of account but otherwise a company director (including a person occupying a position of director by whatever title he is called) shall be treated as employed. 1947 c. 48. 1991 c. 55.