Industrial Training (Apprenticeship Levy) Act, 1994

Apprenticeship levy.

2.—(1) Subject to and in accordance with the provisions of this Act and regulations made thereunder or under the Principal Act by virtue of this Act, there is hereby imposed on, and shall be payable in respect of every contribution year by, every employer in a designated sector of industry in respect of every employed contributor who is employed by the employer in the industry concerned, a levy (which shall be known as the “Apprenticeship Levy” and in this Act is referred to as the “levy”).

(2) An employer shall not deduct from the reckonable earnings of an employed contributor or recover from such employed contributor any sum in respect of levy paid or payable under this Act.