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The “base period” is the period commencing on 6 April and ending on 5 April.   

The ECITB must assess the amount of levy to be paid in respect of each leviable establishment of an employer for each base period.  For an employer to be assessed for levy, it needs to have an operated an engineering construction establishment that traded for at least 27 weeks (not necessarily continuous weeks) during the base period or for at least half of the period between when the establishment commenced trading and the last day of the base period.   

Where an establishment commences business during the base period, it will be a leviable establishment if its workers were wholly or mainly undertaking engineering construction activities for more than half of the period from the commencement of activities to the following 5 April.  

In cases where an employer ceases trading during the base period, whether or not it is assessable for levy will depend on whether the establishment operated for more than 27 weeks during the base period.

If ownership of a leviable establishment changes, the person who is the owner or has responsibility for the establishment as at 31 December following the based period will be the person liable to pay any levy which is due in respect of the base period.


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