Article 8 Total amount of levy

(1)

Subject to paragraphs (2) and (3), the total amount of levy to be paid by an employer in respect of the relevant levy period is the aggregate amount of levy assessed as payable for all construction establishments of the employer.

(2)

In respect of the first levy period and the second levy period, the total amount of levy to be paid by an employer under paragraph (1) shall be reduced by 50% in respect of the relevant levy period if the aggregate amount of—

(a)

all emoluments of all the persons employed by 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 £80,000 or more and less than £100,000.

(3)

In respect of the third levy period, the total amount of levy to be paid by an employer under paragraph (1) shall be reduced by 50% in respect of that levy period if the aggregate amount of—

(a)

all emoluments of all the persons employed by the employer in the relevant base period; and

(b)

the relevant part of all contract payments made by the employer in the relevant base period;

is £80,000 or more and less than £400,000.