# The Industrial Training Levy (Construction Industry Training Board) Order 2025, Article 9: Exemptions


(1) An employer is exempt from payment of the levy in respect of the levy period if the aggregate amount of—
(a) all emoluments (other than the relevant part of all contract payments) 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 construction establishments during the base period; and
(b) the relevant part of all contract payments made by the employer at or from the construction establishments during the base period,
is less than £135,000.
(2) A body of persons or trust established for charitable purposes only is exempt from the levy.

---
Source: https://www.legislation.gov.uk/ukdsi/2025/9780348268485/article/9 (the official version)
Page: https://openlegislation.uk/draft-industrial-training-levy-construction-industry-training-board-order-2025/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.