ASK THESE QUESTIONS. . .

16th September 1966, Page 82

16th September 1966

Page 82

Page 82, 16th September 1966 — ASK THESE QUESTIONS. . .

Noticed an error?
If you've noticed an error in this article please click here to report it so we can fix it.

A. Manufacturing establishments

1. Is the establishment (see note 1) engaged wholly or partly in manufacturing, i.e. either:

(a) those activities falling under Orders HI to XVI of the Standard Industrial Classification; or

(b) manufacture of cinematograph films for public exhibition; or (c) scientific research?

2. Are more than half the staff at the establishment engaged wholly or mainly on the activities specified under 1 above?

3. Are less than half the staff at the establishment engaged wholly or mainly on non-qualifying activities, i.e. transport on own account, office work or sales (see note 4)?

4. Are less than half the staff engaged on office work or sales (see note 4)?

B. Miscellaneous establishments

5. Is the establishment (see note I) engaged wholly or partly in: fishing, mining or quarrying, electricity or water supply, professional transport, agriculture or forestry (see note 2)?

6. Are more than half the staff at the establishment engaged wholly or mainly on the activities specified under 5 above?

7. Are less than half the staff at the establishment engaged wholly or mainly on the non-qualifying activities of office work or sales (see note 4)?

C. Depots and subsidiary transport companies

For these establishments (see note 1) special rules apply.

8. Is the establishment (i.e. depot or transport subsidiary)

engaged wholly or partly on the operation of road transport for another establishment which qualifies for refund and premium under A above or for refund under B above?

9. Is the other establishment either: (a) owned by the same employer, or (b) a fellow-subsidiary (see note 3) of a third company?

10. Are more than half the staff at the establishment engaged wholly or mainly on the operation of road transport for the establishment specified in 8 above?

11. Are less than half the staff at the establishment engaged wholly or mainly on the non-qualifying activities of office work or sales (see note 4)?

D. Service industries and other establishments

If the final answer is no then the establishment is entitled neither to premium nor refund of tax paid.

NOTES AND DEFINITIONS

1. An establishment comprises those premises or parts of premises to which access can be secured without leaving the premises. Rut an employer may apply to the relevant Minister to treat different parts of the same premises as separate establishments or to treat separate premises as constituting a single establishment.

2. As defined in the Selective Employment Payments Act, 1966, and the Standard industrial Classtacation.

3. As defined in section 154 Companies Act, 1948. • 4. "Non-qualifying" activities always embrace office workers (except those engaged on drawing, printing and publishing of newspapers and periodicals) and those engaged on sales activities. For some purposes (see A.3) it also includes workers engaged on transport on own account.