Article 3 Imposition of the levy
Subject to the provisions of article 11 of this Order, the levy tobe imposed by the Board on employers in respect of the twenty-seventhlevy period shall be assessed in accordance with the provisions of thisarticle.
The levy shall be assessed by the Board separately in respect ofeach relevant establishment (that is to say, each engineeringestablishment other than an establishment of an employer who is exemptby virtue of the provisions of article 4 or article 5 of this Order, or,subject to the provisions of article 6, one which is an establishment inrespect of which an exemption certificate has been issued to theemployer) but in agreement with the employer one assessment may be madein respect of any number of establishments, in which case suchestablishments shall be deemed for the purposes of that assessment toconstitute one establishment.
The levy assessed in respect of an establishment wholly or mainlyengaged in engineering activities or in engineering constructionactivities shall be the aggregate of—
an amount equal to 1.5 per cent. of the sum of the emoluments of allsite employees employed in the twenty-seventh base period at or from theestablishment by the employer in so far as that sum exceeds£50,000;
an amount equal to 1 per cent. of the sum of the emoluments of allemployees other than site employees employed in the twenty-seventh baseperiod at or from the establishment by the employer; and
an amount equal to the sum (if any) by which 2 per cent. of thelabour-only payments exceeds 2 per cent. of the labour-only receipts. Inthis sub-paragraph—
“2 per cent. of the labour-only payments” means the sum which (rounded down where necessary to the nearest£1) represents 2 per cent. of all payments (including payments forincidental use of tools) made by the employer during the twenty-seventhbase period under the labour-only agreements for services rendered tohim in his trade or business carried out at or from the establishment;and
“2 per cent. of the labour-only receipts” means the sum which (rounded down where necessary to the nearest£1) represents 2 per cent. of all payments (including payments forthe incidental use of tools) received by the employer during thetwenty-seventh base period under the labour-only agreements for servicesrendered by him or on his behalf in his trade or business carried out ator from the establishment.