Article 5 Exemption of small employers

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 6th April 1990 does not exceed 40.

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 r mainly engaged in engineering construction activities where the total number of such employees employed by him (including those employed under any labour-only agreement) at or from any engineering establishment or establishments of his in the twenty-sixth base period does not exceed 30.