The Industrial Training Levy (Construction Board) Order 1994

Basic assessment rules

3.—(1) Subject to the exemptions in paragraphs 4 and 5(1) below, the amount to be assessed by way of levy in respect of a construction establishment (being an establishment carrying on business in the twenty–ninth levy period) shall be the aggregate of the amount (if any) by which 2 per cent. of the labour–only payments exceeds 2 per cent. of labour–only receipts and an amount equal to 0.25 per cent. of the aggregate of the emoluments.

(2) For the purposes of sub–paragraph (1) above–

(a) “2 per cent. of labour–only payments” means the sum which (rounded down where necessary to the nearest £1) represents 2 per cent. of all payments (other than the payments which are not in respect of the provision for services) made to any persons by the employer during the period of 12 months that commenced on 6th April 1992 under labour–only agreements in respect of work carried out at or from the establishment;

(b) “2 per cent. of labour–only receipts” means the sum which (rounded down where necessary to the nearest £1) represents 2 per cent. of all payments (other than the payments which are not in respect of the provision for services) received by the employer during the period of 12 months that commenced on 6th April 1992 from any other employers in the construction industry under labour–only agreements in respect of work carried out at or from the establishment;

(c) “0.25 per cent. of the aggregate of the emoluments” means an amount equal to 0.25 per cent. of the aggregate of the emoluments and payments intended to be disbursed as emoluments which have been paid or are payable by the employer to or in respect of persons employed in the industry in respect of the period of twelve months which commenced on 6th April 1992.