Hong Kong Ordinances

CONSTRUCTION INDUSTRY COUNCIL ORDINANCE - SECT 32

Imposition of levy

(1) A levy at the rate specified in Part 2 of Schedule 5 is to be imposed in
respect of construction operations carried out in Hong Kong.

(2) The levy is to be known as the “Construction Industry Levy” and it is
to be assessed and paid according to this Part.

(3) Construction operations the total value of which does not exceed the
amount specified in Part 1 of Schedule 5 are not liable to the levy.

(4) This section applies to construction operations described in subsection
(1) irrespective of whether the construction operations are carried out for an
individual, a public authority, a body or organ

(whether public or private) or any other person.