“CUT-OFF”/“EXEMPTION” POINTS IN LEVY/GRANT SCHEMES OPERATED BY AN CHOMHAIRLE OILIÚNA.
The main reasons behind the introduction of “cut-off”/“exemption” points in levy/grant schemes are to exclude from the scope of the schemes small firms who claimed that they were not in a position to derive any benefit from AnCo’s training programme and also to reduce AnCo’s administrative work load, particularly in the field of legal proceedings, where such firms are concerned. “Cut-off” means that levy is payable only on that portion of payroll which exceeds a specified amount. “Exemption” means that levy is not payable where a payroll is below a specified level—if this level is exceeded then levy is payable on the full payroll.
The following tabulation shows the “cut-off”/“exemption” points in each case.
T. Ó CEARBHAILL
Department of Labour.
10 Eanáir, 1973.