Industrial Training Levy (Engineering Industry) Order, 1971 (Amendment) Order, 1972.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) This Order may be cited as the Industrial Training Levy (Engineering Industry) Order, 1971 (Amendment) Order, 1972.
(2) The Industrial Training Levy (Engineering Industry) Order, 1971 ( S.I. No. 220 of 1971 ) and this Order may be cited together as the Industrial Training Levy (Engineering Industry) Orders, 1971 and 1972.
(3) This Order shall come into operation on the 22nd of August, 1972.
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paragraphs: Article 5 of the Industrial Training Levy (Engineering Industry) Order, 1971, is hereby deleted and the following Article substituted therefore :—
" 5. (1) The levy shall be assessed by An Chomhairle separately in respect of each establishment of an employer : provided that, in case an employer agrees to a single assessment being made to cover any two or more such establishments, such an assessment may be made.
(2) In case an assessment is made to cover two or more establishments, the establishments to which the assessment relates shall, for the purposes of this Order, be deemed to be one establishment.
(3) The levy assessed in respect of an establishment of an employer shall be an amount equal to—
(a) in case the employer has made a return of the sum of the emoluments of all persons employed by the employer at or from that establishment in the first base period—1·25 per cent of that sum, and
(b) in any other case—1·25 per cent of the sum estimated by An Chomhairle to be the sum of the emoluments of all persons so employed in such period.
(4) An establishment of an employer in respect of which the return referred to at Article 5 (3) (a) has been made or in respect of which a sum has been estimated under Article 5 (3) (b) shall be exempt from levy in any case in which the total sum so returned or estimated amounts to less than £15,000.
(5) The amount to be assessed in respect of the levy in relation to an establishment which ceases to carry on business in the first levy period shall be the amount which bears the same proportion to the amount which, but for this paragraph, would be due under this Article as the number of days in the period beginning on the date of the commencement of the said levy period and ending on the date of cessation of business bears to the number of days in the said levy period.
(6) For the purposes of paragraph (3) of this Article no regard shall be had to the emoluments of any person employed as follows :—
(a) in activities undertaken by any company, body or person in exercise of its authority by or under an enactment to construct, work, maintain or carry on any undertaking for the supply of electricity, gas or water, or any dock or harbour,
(b) in operation carried out by a person undergoing a course of training as a seagoing officer or rating under an agreement in writing with an employer in the shipping industry or with any organisation of employers in that industry or any association of such organisations,
(c) in the supply of food or drink for immediate consumption."
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paragraphs: Article 2 shall be deemed to be effective as and from the date on which the Industrial Training Levy (Engineering Industry) Order. 1971, came into operation.
GIVEN under the Seal of An Chomhairle OiliÃºna, this 14th day of August, 1972.
The Seal of An Chomhairle OiliÃºna was affixed in the presence of:
MARTIN M. GLEESON,
a member of An Chomhairle OiliÃºna authorised by An Chomhairle OiliÃºna to act in that behalf
and E. T. DALY,
an officer of An Chomhairle OiliÃºna authorised by An Chomhairle OiliÃºna to act in that behalf.
EXPLANATORY NOTE
An Chomhairle OiliÃºna (The Industrial Training Authority) was established under the Industrial Training Act, 1967 , to promote training in industry and commerce.
This Order provides for the exemption from the industrial training levy for the first levy period for the Engineering Industry of establishments in respect of which the total emoluments paid by the employer in the first base period were less than £15,000.