Industrial Training Levy (Hotel and Catering) Order 1988
| Jurisdiction | UK Non-devolved |
| Citation | SI 1988/901 |
1988 No. 901
INDUSTRIAL TRAINING
The Industrial Training Levy (Hotel and Catering) Order 1988
Made 17th May 1988
Laid before Parliament 26th May 1988
Coming into force 21th June 1988
Whereas proposals made by the Hotel and Catering Industry Training Board for the raising and collection of a levy have been submitted to, and approved by, the Manpower Services Commission under section 11(1) of the Industrial Training Act 19821(“the 1982 Act”) and have thereafter been submitted by the said Commission to the Secretary of State under that subsection;
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 Secretary of State estimates that the amount which, disregarding any exemptions, will be payable by virtue of this Order by any employer in the hotel and catering industry, does not exceed an amount which the Secretary of State estimates is equal to one per cent. of the relevant emoluments being the aggregate of the emoluments and payments intended to be disbursed as emoluments which have been paid or are payable by any such employer to or in respect of persons employed in the industry, in respect of the period specified in the said proposals as relevant, that is to say the period hereafter referred to in this Order as “the twenty-second base period”;
And whereas the Secretary of State is satisfied that the proposals published by the said Board in pursuance of section 13 of the 1982 Act provide for exemption certificates relating to the levy in such cases as he considers appropriate;
Now, therefore, the Secretary of State in exercise of the powers conferred on him 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 (Hotel and Catering) Order 1988 and shall come into force on 21st June 1988.
Interpretation
2.—(1) In this Order unless the context otherwise requires:—
(a)
(a) “agriculture” has the same meaning as in section 109(3) of the Agriculture Act 19472or, in relation to Scotland, as in section 86(3) of the Agriculture (Scotland) Act 19483;
(b)
(b) “assessment” means an assessment of an employer to the levy;
(c)
(c) “the Board” means the Hotel and Catering Industry Training Board;
(d)
(d) “charity” has the same meaning as in section 360 of the Income and Corporation Taxes Act 19704;
(e)
(e) “emoluments” means all emoluments assessable to income tax under Schedule E of the Income and Corporation Taxes Act 1970 (other than pensions), being emoluments from which tax under that Schedule is deductible, whether or not tax in fact falls to be deducted from any particular payment thereof;
(f)
(f) “employer” means a person who is an employer in the hotel and catering industry at any time in the twenty-second levy period;
(g)
(g) “establishment” (except in sub-paragraphs (i) and (k) of this paragraph) means an establishment comprising catering activities or a hotel and catering establishment;
(h)
(h) “establishment comprising catering activities” means an establishment in Great Britain at or from which persons were employed in the twenty-second base period in the supply of food or drink to persons for immediate consumption, but does not include:—
(i) a hotel and catering establishment; or
(ii) an establishment in which the employer supplied for immediate consumption light refreshments to persons employed at or from the same where the employer was not otherwise engaged at or from the establishment in any activities to which paragraph 1 of the Schedule to the industrial training order applies or in the manufacture of any chocolate or flour confectionery so supplied as light refreshments;
(i)
(i) “exemption certificate” means a certificate issued by the Board under section 14 of the 1982 Act;
(j)
(j) “hotel and catering establishment” means an establishment in Great Britain that was engaged in the twenty-second base period wholly or mainly in the hotel and catering industry;
(k)
(k) “hotel and catering industry” does not include any activities of an establishment which has 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 hotel and catering 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;
(l)
(l) “the industrial training order” means the Industrial Training (Hotel and Catering Board) Order 19665;
(m)
(m) “the levy” means the levy imposed by the Board in respect of the twenty-second levy period;
(n)
(n) “notice” means a notice in writing;
(o)
(o) “the twenty-second base period” means the period of twelve months that commenced on 6th April 1987;
(p)
(p) “the twenty-second levy period” means the period commencing with the day upon which this Order comes into force and ending on 31st March 1989;
(q)
(q) “the supply of food or drink to persons for immediate consumption” means such a supply either by way of business or by a person carrying on a business to persons employed in the business;
(r)
(r) “the transfer orders” means:—
(ii) the Industrial Training (Transfer of the Activities of Establishments) (No. 2) Order 19807;
(s)
(s) other expressions have the same meanings as in the industrial training order.
(2) Any reference in this Order to a person who ceases to be an employer shall not be taken to apply where the cessation is of a temporary or seasonal nature, or where the location of the employer’s business is changed but the business is continued wholly or mainly at or from the new location.
Imposition of the levy
3.—(1) The levy to be imposed by the Board on employers in respect of the twenty-second levy period shall be assessed in accordance with the provisions of this Article.
(2) Subject to the provisions of this Article the levy on each employer shall be assessed by the Board in respect of the emoluments paid by him to all persons to whom paragraph (3) below applies employed by the employer in the twenty-second base period at relevant establishments of his (that is to say, any hotel and catering establishment or establishments, or any establishment or establishments comprising catering activities other than an establishment of an employer who is exempt from the levy by virtue of paragraph (4) of this Article) and the amount thereof shall be equal to 1 per cent. of the sum of the emoluments where such emoluments are £70,000 or more.
(3) This paragraph applies to:—
(a)
(a) in the case of a hotel and catering establishment, all persons employed;
(b)
(b) in the case of an establishment comprising catering activities, all persons employed wholly or mainly in the supply of food or drink to persons for immediate consumption.
(4) There shall be exempt from the levy:—
(a)
(a) an employer in whose case the sum of the emoluments of all the persons employed by him in the twenty-second base period in the hotel and catering industry at or from the establishment or establishments of the employer was less than £70,000;
(b)
(b) a charity.
(a)
(a) (5) Levy shall not be imposed on a person who ceases to be an employer in the hotel and catering industry prior to the commencement of the twenty-second levy period;
(b)
(b) the amount of the levy imposed on a person who ceases to be an employer in the hotel and catering industry during the twenty-second levy period shall be in the same proportion to the amount that would otherwise be due under the foregoing provisions of this Article as the number of days between the...
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