Article 9 Exemptions

(1)

In respect of the first levy period and the second levy period, 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 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 less than £80,000.

(2)

In respect of the third levy period, an employer is exempt from payment of the levy 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 less than £80,000.

(3)

Any body of persons or trust established for charitable purposes only is exempt from the levy.