Article 10 Exemptions

(1)

An employer is exempt from payment of the levy in respect of the relevant levy period if the aggregate amount of—

(a)

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

(b)

all sums (if any) paid in the relevant base period by the employer to any person under labour-only agreements in respect of work carried out at or from those establishments;

is less than £80,000.

(2)

The persons listed in article 8(3) as those to be excluded from all calculations in article 8(2) are also to be excluded from all calculations in paragraph (1) of this article.

(3)

A charity or charitable company within the meaning of section 506 of the Income and Corporation Taxes Act 1988^f1 is exempt from the levy.

Annotations

Footnotes

f1: 1988 (c.1). Section 506 was amended by paragraph 95 of Part 1 of Schedule 1 to the Income Tax Act 2007 (c.3).