Explanatory note

This Order gives effect to levy proposals of the Engineering Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State under section 11 of the Industrial Training Act 1982 (c. 10).

The levy proposals were for the imposition of a levy on employers engaged wholly or mainly in the engineering construction industry (as defined in article 2(1)) for the purpose of raising money towards meeting the Board’s expenses.

The levy is to be imposed in respect of three levy periods, one in each of 2026, 2027 and 2028 (article 3).

The amount of levy to be assessed for each leviable establishment is calculated in accordance with article 7. This calculation is carried out with reference to the relevant base period (article 4). The total amount of levy payable by an employer is the aggregate amount of levy for all the employer’s leviable establishments (article 8). An employer assessed to levy will receive a written assessment notice from the Board setting out the amount of levy payable by that employer (article 10). The levy is due and payable on the day falling one month after service of the relevant assessment notice (article 14).  An assessment notice may be withdrawn by the Board and the Board may also serve an amended assessment notice (articles 11 and 12).

Article 9 makes provision for employers employing a small number of employees to be exempt from the levy.

An employer assessed to levy may appeal against that assessment. An appeal must be made within one month of the day of service of the relevant assessment notice, unless the employer is given an extension of time (article 15).

An impact assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available from the Department for Work and Pensions, Caxton House, Tothill Street, London, SW1H 9NA and is available alongside the instrument on the www.legislation.gov.uk website.