# The Industrial Training Levy (Construction Industry Training Board) Order 2012, Article 7: Assessment of amount of levy


(1) The amount of levy to be assessed in respect of each construction establishment is—
A + B - C
where
A is an amount equal to 0.5% of all emoluments which have been paid or are payable by the employer to or in respect of persons employed by the employer in the relevant base period;
B is an amount equal to 1.5% of all payments (excluding payments in respect of the provision of materials and any other payments which are not in respect of the provision of services) made to persons during the relevant base period under labour-only agreements in respect of work carried out at or from the establishment; and
C is an amount equal to 1.5% of all payments (excluding payments in respect of the provision of materials and any other payments which are not in respect of the provision of services) received by the employer during the relevant base period from any other employers in the construction industry under labour-only agreements in respect of work carried out at or from the establishment.
(2) Where an amount described as “A”, “B” or “C” is not a whole number of pounds, the amount should be rounded down to the nearest £1.
(3) Where a construction establishment ceases to carry on business during a levy period, the amount of levy imposed in respect of the construction establishment is to be in the same proportion to the amount that would otherwise be due under this article as the number of days between the commencement of the levy period and the date of the cessation of business (both dates inclusive) bears to the number of days in the levy period.

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Source: https://www.legislation.gov.uk/ukdsi/2012/9780111521007/article/7 (the official version)
Page: https://openlegislation.uk/draft-industrial-training-levy-construction-industry-training-board-order-2012/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.