# The Industrial Training Levy (Construction Industry Training Board) Order 2021, Article 9: Exemptions


(1) An employer is exempt from payment of the levy in respect of the levy period if the aggregate amount of—
(a) all emoluments which have been paid or are payable by the employer to or in respect of all the persons employed by the employer at or from the construction establishments in the base period; and
(b) the relevant part of all contract payments made by the employer at or from the construction establishments in the base period,
is less than £120,000.
(2) Any body of persons or trust established for charitable purposes only is exempt from the levy.

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Source: https://www.legislation.gov.uk/uksi/2021/421/article/9 (the official version)
Page: https://openlegislation.uk/industrial-training-levy-construction-industry-training-board-order-2021/article-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.