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Article 8 Total amount of levy

Original text. Later amendments are not shown.

(1)

Subject to paragraph (2), 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)

The total amount of levy to be paid by an employer under paragraph (1) shall be reduced by 50% if the aggregate amount of—

(a)

all emoluments which have been paid or are payable by the employer to or in respect of all the persons employed by the employer at or from the establishments in the relevant base period; and

(b)

the relevant part of all contract payments made by the employer at or from the establishments of the employer in the relevant base period;

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