{
  "url": "https://openlegislation.uk/draft-industrial-training-levy-construction-board-order-2006/note",
  "json_url": "https://openlegislation.uk/draft-industrial-training-levy-construction-board-order-2006/note.json",
  "legislation": "ukdsi/2006/0110738748",
  "legislation_title": "The Industrial Training Levy (Construction Board) Order 2006",
  "legislation_url": "https://openlegislation.uk/draft-industrial-training-levy-construction-board-order-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order gives effect to proposals of the Construction Industry Training Board which were submitted to the Secretary of State. The proposals are for the imposition of a levy on employers in the construction industry for the purpose of raising money towards meeting the expenses of the Board.\nA levy is to be imposed on employers limited to 0.5 per cent of payroll in respect of employees employed by them under contracts of service or apprenticeship and 1.5 per cent of payments made by the employers to persons under labour-only agreements.\nThis levy is in respect of the levy period commencing with the date on which this Order comes into force and ending on 31st March 2006\nAn employer assessed to levy receives written notice from the Board and is liable to make payment one month later. An assessment can be withdrawn by the Board (if, for example, some error of calculation comes to light). Small employers have the benefit of exemption. Employers who cease business during the levy period are assessed proportionately.\nA full regulatory impact assessment of the effect that this Order will have on the casts of business is available from the Department for Education and Skills, Library and Information Services, Moorfoot, Sheffield S1 4PQ or Sanctuary Buildings, Great Smith Street, London SW1P 3BT.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110738748/note",
    "retrieved_at": "2026-10-30T15:21:42.234446+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}