Hong Kong Ordinances

CONSTRUCTION WORKERS REGISTRATION ORDINANCE - SECT 23

Imposition of levy

(Past version on 18/09/2004).

(1) A levy at the prescribed rate shall be imposed on the value of all
construction operations undertaken or carried out in Hong Kong.

(2) Notwithstanding subsection (1), construction operations the total value of
which does not exceed the prescribed amount shall not be liable to the levy.

(3) Subject to section 26(10), the levy shall be payable in accordance with
this Part by every contractor who carries out the construction operations.

(4) The Secretary may by notice published in the Gazette—

   (a)  prescribe the rate for the purposes of subsection (1); and

   (b)  prescribe the amount for the purposes of subsection (2).

(5) Any rate prescribed under subsection (4)(a)—

   (a)  shall not come into effect before the expiration of 28 days after the
        last day of the period within which a resolution providing for the
        amendment of the notice may be passed in accordance with section 34 of
        the Interpretation and General Clauses Ordinance ( Cap 1); and

   (b)  shall not apply to any construction operations if, before the date on
        which the rate comes into effect under paragraph (a)—

        (i)    the tender for the construction operations has been submitted
               to the employer concerned;

        (ii)   no tender for the construction operations has been submitted to
               the employer concerned, but a construction contract in respect
               of the construction operations has been entered into; or

        (iii)  no tender for the construction operations has been submitted to
               the employer concerned and no construction contract in respect
               of the construction operations has been entered into, but the
               construction  operations have begun.