Article 3 Imposition of the levy
The levy to be imposed by the Board on employers in respect of the twenty-third levy period shall be assessed in accordance with the provisions of this Article.
The levy shall be assessed by the Board separately in respect of each relevant establishment (that is to say, each plastics processing establishment other than one which is an establishment of an employer who is exempted by virtue of paragraph (5) of this Article), but in agreement with the employer one assessment may be made in respect of any number of relevant establishments, in which case those establishments shall be deemed for the purpose of that assessment to constitute one establishment.
Subject to the provisions of this Article and of Article 4 below, the levy assessed in respect of a plastics processing establishment of an employer shall be an amount equal to 0.93 per cent. of the sum of the emoluments of all the persons employed by the employer at or from that establishment in the twenty-third base period.
The amount of the levy imposed in respect of a plastics processing establishment that ceases to carry on business in the twenty-third levy period shall be in the same proportion to the amount that would otherwise be due under paragraph (3) of this Article as the number of days between the commencement of the said levy period and the date of cessation of business (both dates inclusive) bears to the number of days in the said levy period.
There shall be exempt from the levy—
an employer in whose case the number of all the persons employed by him on 5th April 1990 at or from the plastics processing establishment or establishments of the employer was less than twenty-six;
a charity.
For the purposes of this Article no regard shall be had to any person wholly engaged in agriculture or in the supply of food or drink for immediate consumption.