# The Industrial Training Levy (Road Transport) Order 1987, Paragraph 3


There shall be exempt from the levy an employer —
(a) in whose case the sum of the emoluments of all the persons employed by him in the twenty-second base period at or from his road transport establishment or establishments is £26,500 or less (£24,500 or less in the case of an employer wholly or mainly engaged on the relevant date in any of the activities comprised in Group 1 of the Appendix to this Schedule, or £35,000 or less in the case of an employer wholly or mainly engaged on the relevant date in any of the activities comprised in Group 2 of the said Appendix);
(b) who was wholly or mainly engaged on the relevant date in giving instruction by way of business in the driving of heavy goods vehicles.

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Source: https://www.legislation.gov.uk/uksi/1987/1964/schedule/paragraph/3 (the official version)
Page: https://openlegislation.uk/industrial-training-levy-road-transport-order-1987/schedule/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.