Industrial Training Act, 1967

Levies.

21.—(1) For the purposes of meeting the expenses in relation to the performance, as respects a designated industrial activity, of its functions under this Act, An Chomhairle may, after consultation with the relevant industrial training committee (if any), make an order (in this Act referred to as a levy order) imposing a levy on the employers in the activity, other than such employers (if any) as may be exempted by the levy order, and whenever a levy order is made there shall be paid in accordance with the levy order to An Chomhairle by each such employer on whom it is imposed a levy of such amount as may be appropriate having regard to the provisions of the levy order, and the moneys received for and on account of the levy by An Chomhairle shall be kept by An Chomhairle in a separate account.

(2) A levy order shall give any employer assessed to the levy a right of appeal to an appeal tribunal constituted under section 22 of this Act and in addition may make provisions with respect to the following matters:

(a) the exemption of employers of a particular class or description from the provisions of the order;

(b) the imposition of a levy of a specified class or at a specified rate on employers;

(c) the evidence by which an employer's liability to the levy or his discharge of that liability may be established; and

(d) the time or times at which a levy shall become due and payable to An Chomhairle.

(3) Subject to subsection (4) of this section, An Chomhairle may, after consultation with the relevant industrial training committee (if any) and with the consent of the Minister, by order amend or revoke a levy order or an order under this subsection.

(4) Where a levy order is intended to be made or amended by An Chomhairle, a draft of the order or amendment, as the case may be, shall be sent by An Chomhairle to the Minister, and the order or amendment shall not be made until the Minister has approved of the draft.

(5) Every sum payable by an employer to An Chomhairle under this section for or on account of a levy imposed by a levy order shall be a simple contract debt due to An Chomhairle and shall be recoverable accordingly by An Chomhairle from the employer in any court of competent jurisdiction.

(6) Every levy order or order under subsection (3) of this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next twenty-one days in which that House has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.