Paragraph 6 Cessation of business
The amount of the levy imposed in respect of a construction establishment that ceases to carry on business in the twenty-second levy period shall be in the same proportion to the amount that would otherwise be due in accordance with the foregoing provisions of this Schedule 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.
APPENDIX
| Category | Description | Amount Per Capita |
|---|---|---|
| 1. | A person employed in a managerial, administrative, professional or technical capacity | £44 |
| 2. | A clerical or miscellaneous worker | NIL |
| 3. | A craftsman (building) | £75 |
| 4. | A craftsman (mechanical engineering services) | £95 |
| 5. | A craftsman (electrical engineering services) | £85 |
| 6. | A skilled building and civil engineering worker | £25 |
| 7. | A labourer or general operative not entitled to extra payment for skill or responsibility under a Working Rule Agreement | £18 |
| 8. | A craftsman (miscellaneous) | £20 |
| 9. | A specialist building operative | £50 |
| 10. | A roof sheeter or felter | £55 |
| 11. | A scaffolder | £58 |
| 12. | A cavity wall insulation operative, a fencer or fence erector | £33 |
| 13. | A trainee in any of the categories 1-6 and 8-12 above | NIL |