Selective Employment Payments Act 1966

1Selective employment premium

(1)Where an employer has paid selective employment tax for any contribution week in respect of a person in an employment to which this section applies, then, subject to the provisions of section 7 of this Act, the Minister of Labour shall make to the employer in respect of that person and that week a payment of an amount equal to the tax paid plus—

(a)if that person was treated for the purpose of the tax as a man over the age of eighteen, seven shillings and sixpence; or

(b)if that person was treated for that purpose as a woman over the age of eighteen, three shillings and ninepence; or

(c)if that person was treated for that purpose as a boy under the age of eighteen, three shillings and nine-pence ; or

(d)if that person was treated for that purpose as a girl under the age of eighteen, two shillings and sixpence.

(2)Subject to subsection (3) of this section, this section applies to any employment in, or carried out from, an establishment where—

(a)the establishment is engaged by way of business wholly or partly in—

(i)activities falling under any of the minimum list headings shown in Orders III to XVI of the Standard Industrial Classification; or

(ii)activities by way of the manufacture from exposed film of cinematograph films for public exhibition; or

(iii)scientific research relating to such activities as aforesaid in which that or an associated establishment is engaged; or

(iv)training relating as aforesaid ; and

(b)more than half of the employed persons employed in any employment in, or carried out from, that establishment—

(i)are so employed wholly or mainly in connection with such activities, research or training as aforesaid ; and

(ii)are not so employed wholly or mainly in nonqualifying activities,

or where the establishment is certified by the Minister of Technology to be engaged in scientific research relevant to such activities as are mentioned in paragraph (a) of this subsection or the Minister of Labour is satisfied that the establishment is engaged in training which is so relevant.

(3)This section does not apply to employment by an employer to whom section 3 or 4 of this Act applies or to any excepted employment.