Explanatory note

This Order gives effect to proposals submitted by the Construction Industry Training Board to the Department of Economic Development for the imposition of a further levy upon employers in the construction industry for the purpose of raising money towards the expenses of the Board.

The levy is to be imposed in respect of the thirty-second levy period, commencing on 1st September 1996 and ending on 31st August 1997. The levy will be assessed by the Board and will be payable in two instalments. There will be a right of appeal against an assessment to an industrial tribunal.

The levy rate of 0.75% in respect of relevant emoluments has been reduced from 0.8% which was the rate operating during the preceding levy period which expires on 31st August 1996 (see Industrial Training Levy (Construction Industry) Order (Northern Ireland) 1995 S.R. 1995 No. 283).

As in the previous levy period there will be no remission of levy given to employers in the industry.

An employer will be exempt from levy in the thirty-second levy period where the relevant emoluments are less than £15,000.