# The Industrial Training Levy (Engineering Construction Board) Order 2000, Article 5: Exemption of small employers


An employer shall be exempt from the levy in respect of any establishment where–
(a) the sum of the emoluments and net labour-only payments referred to in article 3(5)(a)(i) and (ii) of this Order do not exceed £75,000; and
(b) the sum of the emoluments and net labour-only payments referred to in article 3(5)(b)(i) and (ii) of this Order do not exceed £1,000,000.

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Source: https://www.legislation.gov.uk/uksi/2000/433/article/5 (the official version)
Page: https://openlegislation.uk/industrial-training-levy-engineering-construction-board-order-2000/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.