Industrial Training Levy (Construction Board) Order 1995
| Jurisdiction | UK Non-devolved |
| Citation | SI 1995/25 |
| Year | 1995 |
1995 No. 25
EMPLOYMENT AND TRAINING
The Industrial Training Levy (Construction Board) Order 1995
Made 9th January 1995
Coming into force 10th January 1995
Whereas the Construction Industry Training Board has submitted to the Secretary of State proposals for the raising and collection of a levy under section 11(1) of the Industrial Training Act 19821(“the 1982 Act”);
And whereas in pursuance of section 11(3) of the 1982 Act the said proposals include provision for the exemption from the levy of employers who, in view of the small number of their employees, ought in the opinion of the Secretary of State to be exempted from it;
And whereas the proposals are made in pursuance of section 11(4)(b) of the 1982 Act and the Secretary of State is satisfied that those proposals fall within section 11(5)(b) of the said Act (“the relevant proposals”) and that they are necessary as mentioned in the said section 11(5), and that the condition mentioned in section 11(6)(a) of the 1982 Act is satisfied in the case of the relevant proposals;
And whereas the Secretary of State considers that the amount which will be payable by virtue of the following Order by certain employers in the construction industry and which he estimates will exceed an amount which he estimates as equal to one per cent. of relevant emoluments, is appropriate in all the circumstances, and the following Order therefore falls within section 11(7)(b) of the 1982 Act;
And whereas a draft of the following Order was laid before Parliament in accordance with section 12(6) of the 1982 Act and approved by resolution of each House of Parliament;
Now, therefore, the Secretary of State, in exercise of the powers conferred by sections 11(2), 12(3) and (4) of the 1982 Act and of all other powers enabling him in that behalf, hereby makes the following Order:
Citation and commencement
1. This Order may be cited as the Industrial Training Levy (Construction Board) Order 1995 and shall come into force on the day after the day on which it is made.
Interpretation
2.—(1) In this Order unless the context otherwise requires—
(a)
(a) “assessment” means an assessment of an employer to the levy;
(b)
(b) “the Board” means the Construction Industry Training Board;
(c)
(c) “business” means any activities of industry or commerce;
(d)
(d) “construction establishment” means an establishment in Great Britain engaged wholly or mainly in the construction industry for a total of twenty-seven or more weeks in the period of twelve months that commenced on 6th April 1993 or, being an establishment that commenced to carry on business in the said period, for a total number of weeks exceeding one half of the number of weeks in the part of the said period commencing with the day on which business was commenced and ending on the last day thereof;
(e)
(e) “the construction industry” does not include any activities of an establishment which have been transferred from the industry of the Board to the industry of another industrial training board by one of the transfer orders, but save as aforesaid means any one or more of the activities which, subject to the provisions of paragraph 2 of the Schedule to the industrial training order, are specified in paragraph 1 of that Schedule as the activities of the construction industry or, in relation to an establishment whose activities have been transferred to the industry of the Board by one of the transfer orders, any activities so transferred;
(f)
(f) “the thirtieth levy period” means the period commencing with the day upon which this Order comes into force and ending on 31st March 1995;
(g)
(g) “employer” means a person who is an employer in the construction industry at any time in the thirtieth levy period;
(h)
(h) “the industrial training order” means the Industrial Training (Construction Board) Order 19642;
(i)
(i) “the levy” means the levy imposed by the Board in respect of the thirtieth levy period;
(j)
(j) “notice” means a notice in writing;
(k)
(k) “the transfer orders” means—
(ii) the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 19754;
(iv) the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 19766;
(viii) the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 197810;
(xi) the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 198013;
(xiv) the Industrial Training (Transfer of the Activities of Establishments) Order 199016.
(2) Any reference in this Order to an establishment that commences to carry on business or that ceases to carry on business shall not be taken to apply where the location of the establishment is changed but its business is continued wholly or mainly at or from the new location, or where the suspension of activities is of a temporary or seasonal nature.
Imposition of the levy
3.—(1) The levy to be imposed by the Board on employers in respect of the thirtieth levy period shall be assessed in accordance with the provisions of this article and of the Schedule to this Order.
(2) The levy shall be assessed by the Board separately in respect of each construction establishment of an employer, but in agreement with the employer one assessment may be made in respect of any number of such establishments, in which case those establishments shall be deemed for the purposes of that assessment to constitute one establishment.
Assessment notices
4.—(1) The Board shall serve an assessment notice on every employer assessed to the levy, but one notice may comprise two or more assessments.
(2) An assessment notice shall state the amount of the levy payable by the person assessed to the levy, and that amount shall be equal to the total amount of the levy assessed by the Board under the provisions of this Order in respect of each establishment included in the notice.
(3) An assessment notice shall state the Board’s address for the service of a notice of appeal or of an application for an extension of time for appealing.
(4) An assessment notice may be served on the person assessed to the levy either by delivering it to him personally or by leaving it, or sending it to him by post, at his last known address or place of business in the United Kingdom or, if that person is a corporation, by leaving it, or sending it by post to the corporation, at such address or place of business or at its registered or principal office.
Payment of the levy
5.—(1) Subject to the provisions of this article and of articles 6 and 7 of this Order, the amount of the levy payable under an assessment notice served by the Board shall be due and payable to the Board one month after the date of the assessment notice.
(2) The amount of an assessment shall not be recoverable by the Board until there has expired...
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