Article 10 Exemptions

(1)

For the purposes of the relevant levy period, an employer in whose case the aggregate of—

(a)

all emoluments of all persons who are site employees employed at or from the leviable establishments under a contract of service or apprenticeship in the relevant base period; and

(b)

all sums (including payments for the incidental use of tools) paid in the relevant base period by the employer to any person under labour-only agreements for services rendered to the employer by site employees;

is less than £275,000 shall be exempt from payment of all amounts of levy calculated in respect of site employees under article 8(1).

(2)

For the purposes of the relevant levy period, an employer in whose case the aggregate of—

(a)

all emoluments of all persons who are off site employees employed at or from the leviable establishments under a contract of service or apprenticeship in the relevant base period; and

(b)

is less than £1,000,000 shall be exempt from payment of all amounts of levy calculated in respect of off site employees under article 8(2).

(3)

The persons and payments listed in article 8(3) as those to be excluded from all calculations in paragraphs (1) and (2) of article 8 are also to be excluded from all calculations in paragraphs (1) and (2) of this article.

(4)

A charity or charitable company within the meaning of section 506 of the Income and Corporation Taxes Act 1988^f1 is exempt from the levy.

Annotations

Footnotes

f1: 1988 (c.1). Section 506 was amended by paragraph 95 of Part 1 of Schedule 1 to the Income Tax Act 2007 (c.3).