Article 5 Exemptions from levy

(1)

There shall be exempt from the levy an employer in whose case the aggregate amount of —

(a)

the sum of the emoluments of all the persons employed at or from the construction establishments of the employer in the base period; and

(b)

all sums (if any) paid in the base period by the employer to any person under labour-only agreements at those establishments

was less than £61,000.

(2)

A charity within the meaning of section 506 of the Income and Corporation Taxes Act 1988^f1 shall be exempt from the levy.

Annotations