# The Industrial Training Levy (Construction Board) Order 2004, 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 shall be exempt from the levy.

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Source: https://www.legislation.gov.uk/ukdsi/2004/0110483359/article/5 (the official version)
Page: https://openlegislation.uk/draft-industrial-training-levy-construction-board-order-2004/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.