Industrial Training Levy (Printing and Paper Industry) Order, 1972

• Jurisdiction: Ireland
• Year: 1972
• Citation: IR SI 305/1972

S.I. No. 305 of 1972.

INDUSTRIAL TRAINING LEVY (PRINTING AND PAPER INDUSTRY) ORDER, 1972.

An Chomhairle Oililúna, in exercise of the powers conferred on it by Section 21 of the Industrial Training Act, 1967 (No. 5 of 1967), after consultation with the Printing and Paper Industry Training Committee and after a draft of the order has been approved by the Minister for Labour, hereby makes the following order: 1. (1) This Order may be cited as the Industrial Training Levy (Printing and Paper Industry) Order, 1972.

(2) This Order shall come into operation on the 1st day of January, 1973. 2. (1) In this Order: —

"an appeal tribunal" means a trlbunal established under Section 22 of the Industrial Training Act, 1967 (No. 5 of 1967);

"An Chomhairle" means An Chomhairle Oiliúna;

"assessment" means an assessment of an employer to the levy;

"business" means any activity of industry or commerce;

"emoluments" means salaries, fees, wages, or perquisites, other than pensions, in respect of which income tax under Schedule E may be charged, whether or not tax in fact falls to be charged in respect of the whole or any particular payment or part thereof;

"employer" means a person who, at any time during the first levy period, is an employer in the printing and paper industry;

"establishment" means an establishment to which this Order applies;

"the first base period" means the period of twelve months which began on the 6th day of April, 1970;

"the first levy period" means the period beginning on the day of which this Order comes into force and ending on the 31st day of December, 1973;

"printing and paper industry" means any activity or activities of the printing and paper industry which, or each of which, is declared by the Industrial Training (Printing and Paper Industry) Order, 1970 ( S.I. No. 21 of 1970 ), to be a designated industrial activity.

(2) Any reference in this Order to an establishment which commences to carry on business or to an establishment which ceases to carry on business shall not be taken as applying where the location of an establishment is changed but its business is continued wholly or mainly at or from the new location, or where the suspension of its activities is of a temporary or seasonal nature.

(3) Where an establishment is taken over (whether directly or indirectly) by an employer in succession to, or jointly with, another person, a person employed at any time in the first base period at or from the establishment shall, for the purposes of this Order, be deemed to have been so employed by the employer carrying on the establishment on the day on which this Order comes into operation, and any reference in this Order to persons employed by an employer at or from an establishment in the first base period shall be construed accordingly. 3. This Order applies to an establishment in the State which—

(a) in the first base period was engaged wholly or mainly in the printing and paper industry for a total of not less than twenty-seven weeks, or

(b) commenced to carry on business in the first base period and was, during that period, engaged wholly or mainly in the printing and paper industry for a total number of weeks which exceeded one half of the number of weeks in the period beginning on the day on which the establishment commenced to carry on business and ending on the last day of the first base period. 4. Subject to Article 2 (3) of this Order, there is hereby imposed on every employer, a levy (in this Order referred to as the levy) which shall be assessed and shall be payable in accordance with the following provisions of this Order. 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...