Exemption from the levy5.
(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.
(2)
A charity within the meaning of section 506 of the Income and Corporation Taxes Act 19888 shall be exempt from the levy.