2007/08 Statutory Manpower and Payroll Return
Under The Industrial Training Act 1982, all ‘establishments’ which are mainly engaged in one or more of the principal activities of the engineering construction industry are required by law to be registered with the ECITB and to be annually assessed for Industrial Training Levy.
What is an establishment?
Where a company or business organisation operates as one unit and that unit is mainly engaged in one or more of the principal activities described on page 2 of this leaflet, it is a ‘leviable establishment’.
Where a company or business organisation is structured in such a way that it operates as different units, an ‘establishment’ could be any separate, identifiable part of the business (for example, divisions, subsidiaries or associated companies in a group, business streams, project groups, etc). A separate identifiable establishment could mean a part of the business that is geographically
Read the full Guidance notes concerning the registration of establishments and the assessment and calculation of levy, here.