The Industrial Training Levy (Engineering Construction Industry Training Board) Order 2014

Leviable establishments to be assessed

4.—(1) The Board must assess the amount of levy to be paid in respect of each leviable establishment of an employer.

(2) In this Order, “leviable establishment” means an establishment engaged wholly or mainly in the engineering construction industry during the necessary period.

(3) In this article “the necessary period” means—

(a) a period (which need not be continuous) consisting of a total of 27 or more weeks falling within the base period; or

(b) in the case of a leviable establishment which started carrying on business during the base period, a period (which need not be continuous)—

(i) falling within the base period; and

(ii) consisting of a total number of weeks exceeding one half of the number of weeks in the part of the base period starting on the day on which the leviable establishment started carrying on business and ending on the last day of the base period.

(4) In this article, an employer is to be treated as the employer of all persons employed at or from a leviable establishment during the base period where—

(a) the employer owns or otherwise has responsibility for the leviable establishment on the last day of the levy period; or

(b) where a leviable establishment ceases carrying on business before the last day of the levy period, the employer owned or otherwise had responsibility for the leviable establishment immediately before it ceased carrying on business.