http://www.legislation.gov.uk/uksi/2021/421/article/9/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”). 9 1 An employer is exempt from payment of the levy in respect of the levy period if the aggregate amount of— a all emoluments 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 the base period; and b the relevant part of all contract payments made by the employer at or from the construction establishments in the base period, is less than £120,000. 2 Any body of persons or trust established for charitable purposes only is exempt from the levy.