7. Work outside Northern Ireland
If your business conducts work outside Northern Ireland the emoluments relating to this should NOT be declared on your Annual Levy Return form to CITB NI. Please ensure that you only declare the NI employments as CITB NI do not make the adjustment for work outside NI for you.
CITB NI understands the difficulty in determining emoluments for work outside Northern Ireland, however the following methods may be considered with assisting in this calculation:
1. Payroll
2. Timesheets
3. Turnover
4. Separate Management Accounts
5. Separate Contracts
Please keep a record of how you calculated this percentage as CITB NI may request this information.
CITB NI should be advised of the percentage of emoluments for work in Northern Ireland in the relevant tax year.
If your business is involved in a manufacturing activity and the manufacturing is carried out in NI, the manufacturing emoluments must be included on the Return form. It does not matter that the product may be sold outside NI. The manufacturing activity is conducted in NI.
Your business can only claim grant aid for those declared on the CITB NI annual Return form. All Terms and Conditions of Grant must be met.