http://www.legislation.gov.uk/uksi/2004/369/section/5/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 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. 2 A charity within the meaning of section 506 of the Income and Corporation Taxes Act 1988 shall be exempt from the levy. 1988 c. 1