{
  "url": "https://openlegislation.uk/industrial-training-levy-engineering-board-order-1990/article-3",
  "json_url": "https://openlegislation.uk/industrial-training-levy-engineering-board-order-1990/article-3.json",
  "legislation": "uksi/1990/558",
  "legislation_title": "The Industrial Training Levy (Engineering Board) Order 1990",
  "legislation_url": "https://openlegislation.uk/industrial-training-levy-engineering-board-order-1990",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Imposition of the levy",
  "text": "(1) Subject to the provisions of article 11 of this Order, the levy to be imposed by the Board on employers in respect of the twenty-sixth levy period shall be assessed in accordance with the provisions of this article.\n(2) The levy shall be assessed by the Board separately in respect of each relevant establishment (that is to say, each engineering establishment other than an establishment of an employer who is exempt by virtue of the provisions of article 4 or article 5 of this Order, or, subject to the provisins of article 6, one which is an establishment in respect of which an exemption certificate has been issued to the employer) but in agreement with the employer one assessment may be made in respect of any number of establishments, in which case such establishments shall be deemed for the purposes f that assessment to constitute one establishment.\n(3) The levy assessed in respect of an establishment which is not wholly or mainly engaged in engineering construction activities shall be an amount equal to 1 per cent. of the sum of the emoluments of all persons employed in the twenty-sixth base period at or from the establishment by the employr.\n(4) The levy assessed in respect of an establishment wholly or mainly engaged in engineering construction activities shall be the aggregate of—\n(a) an amount equal to 1.5 per cent. of the sum of the emoluments of all site employees employed in the twenty-sixth base period at or from the establishment by the employer in so far as that sum exceeds £50,000; and\n(b) an amount equal to 1 per cent. of the sum of the emoluments of all employees other than site employees employed in the twenty-sixth base period at or from the establishment by the employer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/558/article/3",
    "retrieved_at": "2026-10-29T15:24:13.111024+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."
}