S.I. No. 9/1971:

INDUSTRIAL TRAINING LEVY (FOOD, DRINK AND TOBACCO INDUSTRY) ORDER, 1971.

INDUSTRIAL TRAINING LEVY (FOOD, DRINK AND TOBACCO INDUSTRY) ORDER, 1971.

An Chomhairle Oiliúna, 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 Food, Drink and Tobacco 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 (Food, Drink and Tobacco Industry) Order, 1971.

(2) This Order shall come into operation on the 1st day of February, 1971.

2. (1) In this Order:--

"an appeal tribunal" means a tribunal 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 food, drink and tobacco 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, 1969;

"the first levy period" means the period beginning on the day on which this Order comes into force and ending on the 31st day of December, 1971.

"food, drink and tobacco industry" means any activity or activities of the food, drink and tobacco industry which, or each of which, is declared by the Industrial Training (Food, Drink and Tobacco Industry) Order, 1969 ( S.I. No. 260 of 1969 ), 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 food, drink and tobacco 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 food, drink and tobacco 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 establishement.

(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 the employer at or from that establishment in the first base period--1 per cent of that sum, and

(b) in any other case--1 per cent of the sum estimated by An Chomhairle to be the sum of the emoluments of all persons so employed in such period.

(4) The amount to be assessed in respect of the levy in relation to an establishment which ceases to carry on business in the first levy period shall be the amount which bears the same proportion to the amount which, but for this paragraph, would be due under this Article as the number of days in the period beginning on the date of the commencement of the said levy period and ending on the date of cessation of business bears to the number of days in the said levy period.

(5) For the purposes of paragraph (3) of this Article no regard shall be had to the emoluments of any person employed as follows:--

(a) as a member of the crew of an aircraft, as the master or a member of the crew of a ship or, in the case of a person ordinarily employed as a seaman, in or about a ship in port by the owner or charterer thereof on work of a kind ordinarily done by a seaman on a ship while it is in port;

(b) wholly in the supply (including any preparation thereof by the person or body of persons engaged in such supply) of food or drink to persons, being a supply--

(i) for immediate consumption;

(ii) of hot fried fish or hot chipped potatoes; or

(iii) by means of an automatic vending machine at or in connection with a restaurant, cafe, snack bar, canteen, mess room or similar place of refreshment;

(c) in any activity of agriculture, horticulture or fishing which is an activity of primary production.

6. (1) In case an assessment is made under this Order, the employer against whom the assessment is made shall be given notice (in this Order referred to as an assessment notice) in writing of the assessment.

(2) An assessment notice shall state the amount payable on foot of the levy by the employer to whom the notice is addressed, which amount shall, subject to paragraph (3) of this Article, be equal to the amount, or total of the amounts, payable in respect of the assessment or assessments to which the notice relates, and in case the notice relates to more than one assessment, the amount, if any, payable in respect of each assessment shall be specified.

(3) Where the amount first mentioned in paragraph (2) of this Article is not a whole number of pounds, the amount shall be rounded off to the nearest pound and the resulting amount shall be specified in the notice as being, and shall be, the amount payable by the employer to whom the notice is addressed in respect of the assessment or assessments, as the case may be, to which the notice relates.

(4) An assessment notice shall state the address to which notice of appeal against an assessment to which the notice relates or an application for an extension of time in which to so appeal may be sent.

(5) An assessment notice may be given to the person to whom it is addressed by--

(a) delivering it to him,

(b) leaving it at an address at which he ordinarily resides or carries on business,

or

(c) by sending it by registered post in a prepaid envelope addressed to him at an address at which he ordinarily resides or carries on business.

(6) For the purposes of this Article a company registered under the Companies Act, 1963 (No. 33 of 1963), shall be deemed to be ordinarily resident at its registered office and every other body corporate and every unincorporated body of persons shall be deemed to be resident at its principal office or place of business.

7. (1) Subject to paragraph (3) of this Article, an amount specified in an assessment notice as being payable on foot of the levy shall be payable in two equal instalments.

(2) Subject to Article 9 of this Order, the first of the instalments mentioned in paragraph (1) of this Article shall be due and payable to An Chomhairle one month after the date of the assessment notice and the second of the instalments so mentioned shall be so due and payable five months after that date.

(3) The amount of an instalment mentioned in paragraph (1) of this Article may be rounded up or down by An Chomhairle to a convenient figure : provided that the aggregate amount of the two instalments when rounded shall be equal to the amount specified in an assessment notice as being payable on foot of the levy.

8. (1) An employer assessed to the levy may appeal against the assessment to an appeal tribunal within one month beginning on the date on which he was given the relevant assessment notice.

(2) In case an appeal has not been taken within the period for appealing mentioned in paragraph (1) of this Article, An Chomhairle, on the application of an employer to whom an assessment notice has been given, and made within the period ending four months after the day on which he was given the notice, may, if it thinks fit, allow the employer to appeal, within such time as An Chomhairle shall determine, to an appeal tribunal against an assessment to which the notice relates.

(3) In case An Chomhairle refuses an application under paragraph (2) of this Article, the applicant may, within the period of one month beginning on the date of the refusal, appeal to an appeal tribunal against the refusal, and for the purpose of determining the appeal the appeal tribunal shall have powers similar to those of An Chomhairle under the said paragraph (2).

(4) In case in the first levy period an establishment ceases to carry on business not later than four months after the giving of an assessment notice relating to it, paragraph (2) of this Article shall, in relation to the establishment, be construed and have effect as if for the period of four months beginning on the day on which the assessment notice was given there were substituted the period of six months beginning on the day on which the establishment ceased to carry on business.

9. An amount shall not be recoverable in respect of an assessment appearing in an assessment notice by An Chomhairle from the employer to whom the notice was given before--

(a) in case no appeal against the assessment is taken--the expiration of a period of two months beginning on the day on which the notice was given,

(b) in case such an appeal is taken either under paragraph (1) or by virtue of an application under paragraph (2) or paragraph (3) of Article 8 of this Order and is withdrawn before the expiration of the time for taking the appeal--the day on which the period mentioned in paragraph (a) of this Article expires or the day on which the appeal is withdrawn, whichever is the later, or

(c) in case an appeal against the assessment is taken and is not withdrawn during the time for taking the appeal--the appeal is either withdrawn or determined.

10. In case an appeal tribunal in determining an appeal reduces an assessment to which the appeal relates, both the reduced assessment and the relevant assessment notice shall be as valid and effectual as if they were an assessment and assessment notice in each of which there had been specified, when the assessment was made or the notice was given, the smaller amount.

11. (1) In case an appeal is taken under Article 8 of this Order, An Chomhairle may, by notice in writing given to the appellant, withdraw an assessment to which the appeal relates.

(2) In case An Chomhairle withdraws an assessment under paragraph (1) of this Article, the withdrawn assessment shall not operate to--

(a) prevent An Chomhairle making a further assessment under this Order in respect of the establishment to which the withdrawn assessment relates and, in case an assessment is withdrawn under this Article and a further assessment is made in relation to an establishment which has ceased to carry on business in the first levy period more than four months after the day on which the assessment withdrawn by An Chomhairle was given, the assessment notice in which the further assessment is comprised may specify that the whole of the amount specified in respect of the further assessment shall be payable by the employer to whom the assessment is addressed within one month from the day on which the notice was given, and notwithstanding Article 7 (1) of this Order but subject to the said Article 8, as modified by paragraph (3) of this Article, the amount shall be payable accordingly, or

(b) affect any other assessment which is not withdrawn and is comprised in the relevant assessment notice, and, subject to the necessary modifications, the notice shall thereafter be as valid and effectual as if the assessment withdrawn by An Chomhairle had not been included therein.

(3) In case An Chomhairle makes a further assessment under this Article because an establishment has ceased to carry on business and the relevant assessment notice duly specifies that the whole of the amount specified therein is payable within one month from the day on which the notice was given, the following provisions shall apply in relation to the further assessment :

(a) Article 8 of this Order shall be construed and have effect as if--

(i) in paragraph (1) "seven days" were substituted for "one month",

(ii) in paragraph (2) "fourteen days" were substituted for "four months",

(iii) in paragraph (3) "seven days" were substituted for "one month"; and

(b) Article 9 of this Order shall be construed and have effect as if in paragraph (a) "fourteen days" were substituted for "two months".

12. (1) In case an employer assessed to the levy discharges his liability under an assessment made under this Order, An Chomhairle shall, if so requested, issue to him a certificate to that effect.

(2) The production in any legal proceedings of a document purporting to be--

(a) certified by the Chief Officer of An Chomhairle, or by a person authorised by him for the purpose, to be a true copy of an assessment under this Order or a notice or other document issued by An Chomhairle, or

(b) a certificate mentioned in paragraph (1) of this Article.

shall, unless the contrary is proved, be sufficient evidence of the document and of the facts stated therein.

GIVEN under the Seal of An Chomhairle Oiliúna this 15th day of January, 1971.

The Seal of An Chomhairle Oiliúna was affixed in the presence of :

M. J. KILLEEN,

Chairman

and

E. T. DALY,

an officer of An Chomhairle Oiliúna authorised by An Chomhairle Oiliúna to act in that behalf.

EXPLANATORY NOTE.

An Chomhairle Oiliúna (The Industrial Training Authority) was established under the Industrial Training Act, 1967 , to promote training in industry and commerce.

This Order provides for the imposition of a levy upon employers in the Food, Drink and Tobacco Industry for the purpose of meeting the expense in relation to the performance, as respects that industry, of An Chomhairle Oiliúna's functions under the Industrial Training Act, 1967 .

The levy is to be imposed in respect of the first levy period commencing with the date upon which the Order comes into force and ending on 31st December, 1971. The levy will be assessed by An Chomhairle Oiliúna and there will be a right of appeal against an assessment to an appeal tribunal.