Article 3 Imposition of the levy
The levy to be imposed by the Board on employers in respect of the twenty-first levy period shall be assessed in accordance with the provisions of this article.
Subject to the provisions of this article, the levy shall be assessed by the Board in respect of each employer and the amount thereof shall be equal to 0.1 per cent. of the sum of the emoluments of all the persons employed by the employer at or from the relevant establishment or establishments (that is to say the clothing and allied products establishment or establishments of the employer other than one which is an establishment of an employer who is exempted by virtue of paragraph (3) of this article) in the twenty-first base period.
There shall be exempt from the levy:—
an employer in respect of whom the sum of the emoluments of the persons mentioned in the last foregoing paragraph is less than £75,000;
a charity.
Where any persons whose emoluments are taken into account for the purposes of this article were employed at or from an establishment that ceases to carry on business in the twenty-first levy period, the sum of the emoluments of those persons shall be reduced for such purposes in the same proportion as the number of days between the commencement of the said levy period and the date of cessation of business (both dates inclusive) bears to the number of days in the said levy period.
For the purposes of this article, no regard shall be had to the emoluments of any person wholly engaged:—
in agriculture; or
in the supply of food or drink for immediate consumption.