http://www.legislation.gov.uk/uksi/2021/421/article/8/madeThe Industrial Training Levy (Construction Industry Training Board) Order 2021enKing's Printer of Acts of Parliament2023-05-16EMPLOYMENT AND TRAINING This Order gives effect to levy proposals of the Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State for Education under section 11 of the Industrial Training Act 1982 (c. 10) (“the Act”). 8 1 Subject to paragraph (2), the total amount of levy to be paid by an employer in respect of the levy period is the aggregate amount of levy assessed as payable for all construction establishments of the employer. 2 The total amount of levy to be paid by an employer under paragraph (1) is to be reduced by 50% if the aggregate amount of— a all emoluments (other than the relevant part of all contract payments) which have been paid or are payable by the employer to or in respect of all the persons employed by the employer at or from the construction establishments in respect of the base period; and b the relevant part of all contract payments made by the employer at or from the construction establishments in respect of the base period, is £120,000 or more and less than £400,000.