# The Industrial Training Levy (Construction Industry) Order (Northern Ireland) 2007, Note: Explanatory note


(This note is not part of the Order.)
This Order gives effect to proposals submitted by the Construction Industry Training Board to the Department for Employment and Learning 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 forty-third levy period, commencing on 1st September 2007 and ending on 31st August 2008. 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 0.65% in respect of relevant emoluments is the same as the rate operating during the preceding levy period which expires on 31st August 2007 (see Industrial Training Levy (Construction Industry) Order (Northern Ireland) 2006 S.R. 2005 No. 277).
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 forty-third levy period where the relevant emoluments are less than £15,000.

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Source: https://www.legislation.gov.uk/nisr/2007/343/note (the official version)
Page: https://openlegislation.uk/industrial-training-levy-construction-industry-order-northern-ireland-2007/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.