# The Industrial Training Levy (Engineering Board) Order 1991, Article 5: Exemption of small employers


An employer shall be exempted from the levy in respect of anyestablishment of his which is wholly or mainly engaged in engineeringactivities or in engineering construction activities in respect of anyportion of the levy attributable to the emoluments of any employees ofhis, other than site employees, who were wholly or mainly engaged inengineering activities or in engineering construction activities wherethe total number of such employees employed by him (including thoseemployed under any labour-only agreement) at or from any engineeringestablishment or establishments of his engaged in engineering activitiesor in engineering construction activities in the twenty-seventh baseperiod does not exceed 30.

---
Source: https://www.legislation.gov.uk/uksi/1991/1164/article/5 (the official version)
Page: https://openlegislation.uk/industrial-training-levy-engineering-board-order-1991/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.