Exemptions

article 9 + 9.—(1) An employer is exempt from payment of the levy in respect of the levy period if the aggregate amount of—

article 9 1 a + (a)all emoluments (other than the relevant part of all contract payments) which have been paid or are payable by the employer to, or in respect of, all the persons employed by the employer at or from the construction establishments during the base period; and

article 9 1 b + (b)the relevant part of all contract payments made by the employer at or from the construction establishments during the base period,

is less than £135,000.

(2) A body of persons or trust established for charitable purposes only is exempt from the levy.