ID badges: Hide | Show

Assessment notices

article 10 10.—(1) The Board must serve an assessment notice on every employer assessed to the levy.

(2) An assessment notice may comprise two or more assessments.

(3) An assessment notice must state—

article 10 3 a (a)the levy period to which the assessment notice relates;

article 10 3 b (b)the total amount of levy payable by the employer under the assessment notice in respect of the levy period;

article 10 3 c (c)where the assessment notice comprises two or more assessments, the total amount of levy payable by the employer in respect of each assessment and the construction establishment to which each assessment relates;

article 10 3 d (d)whether each assessment is based on—

article 10 3 d i (i)information submitted by the employer to the Board; or

article 10 3 d ii (ii)a reasonable estimate by the Board of the employer’s liability to levy; and

article 10 3 e (e)the methods of payment of the levy which the Board will accept.

(4) The Board may—

article 10 4 a (a)withdraw any assessment contained in an assessment notice in accordance with article 11; or

article 10 4 b (b)amend any assessment contained in an assessment notice in accordance with article 12.