{
  "url": "https://openlegislation.uk/industrial-training-levy-engineering-board-order-1987/article-5",
  "json_url": "https://openlegislation.uk/industrial-training-levy-engineering-board-order-1987/article-5.json",
  "legislation": "uksi/1987/607",
  "legislation_title": "The Industrial Training Levy (Engineering Board) Order 1987",
  "legislation_url": "https://openlegislation.uk/industrial-training-levy-engineering-board-order-1987",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Exemption of small employers",
  "text": "(1) An employer shall be exempted from the levy in respect of any establishment of his which is not wholly or mainly engaged in engineering construction activities where the number of all the persons employed by him at or from the establishment on 2nd April 1987 does not exceed 40.\n(2) An employer shall be exempted from the levy in respect of any establishment of his which is wholly or mainly engaged in engineering construction activities in respect of any portion of the levy attributable to the emoluments of any employees of his, other than site employees, who were wholly or mainly engaged in engineering construction activities where the total number of such employees employed by him at or from any engineering establishment or establishments of his in the twenty-third base period does not exceed 30.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/607/article/5",
    "retrieved_at": "2026-10-29T16:28:41.593747+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}