(This note is not part of the Order)
This Order gives effect to levy proposals of the Engineering Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State under section 11 of the Industrial Training Act 1982 (c.10) (“the Act”).
The levy proposals were for the imposition of a levy on employers engaged wholly or mainly in the engineering construction industry (see article 2(1)(e)) for the purpose of raising money towards the Board’s expenses.
The levy is to be imposed in respect of three levy periods, one in each of 2015, 2016 and 2017 (article 3).
The Board must calculate the amount of levy due in respect of each leviable establishment of an employer in accordance with article 7. This calculation is carried out with reference to the relevant base period (article 4). The total amount of levy payable by the employer is the aggregate amount of levy for all the employer’s leviable establishments (article 8). An employer assessed to levy will receive a written assessment notice from the Board setting out the amount of levy payable by that employer (article 10). Payment of the levy must usually be made within one month of service of the assessment notice by the Board (article 14). An assessment notice may be withdrawn by the Board and the Board may also serve amended assessment notices (articles 11 and 12).
Article 9 makes provision for employers employing a small number of employees to be exempt from the levy.
An employer assessed to levy may appeal against that assessment. An appeal must normally be made within one month of the date of service of the relevant assessment notice by the Board (article 15).
An impact assessment has not been prepared for this Order since it has the same effect on the costs to business as the Industrial Training Levy (Engineering Construction Industry Training Board) Order 2014 (S.I. 2014/791). The Explanatory Memorandum is published alongside the Order on .