art 5 Exemptions from levy
(1) An employer is exempt from the levy if the aggregate amount of— (a) the sum of the emoluments and payments intended to be disbursed as emoluments of all the persons employed at or from the construction establishments of the employer in the base period; and (b) all sums (if any) paid in the base period by the employer to any person under labour-only agreements in respect of work carried out at or from those establishments was less than £73,000. (2) A charity within the meaning of section 506 of the Income and Corporation Taxes Act 1988 shall be exempt from the levy.