Explanatory note

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 fiftieth levy period, commencing on 1 September 2014 and ending on 31 August 2015. 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 earnings is an increase on the 0.6% rate operating during the preceding levy period which expires on 31 August 2014 (see Industrial Training Levy (Construction Industry) Order (Northern Ireland) 2013 S.R. 2013 No. 166).

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 fiftieth levy period where the relevant earnings are less than £80,000.