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A review of the case of a Levy‐Grant Scheme (LGS) in the UK construction industry

机译:对英国建筑业征费补助计划(LGS)案的审查

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A Levy‐Grant Scheme (LGS) has existed in the UK construction industry since 1964 to provide financial support for companies undertaking training activities. Despite the support of the LGS for various training activities, notably apprenticeships, the construction industry continues to suffer from both labour shortages and an under‐investment in training activity when compared to other sectors in the economy. This situation raises the question as to whether a LGS is an effective means for supporting training activity. This paper thus presents an in‐depth review of the case for and against a UK construction LGS. It is argued that the LGS on its own is insufficient to alleviate labour shortages and poor participation levels in training. Moreover, if the LGS is to continue enjoying the support of employers it is important that levy payers (in particular) see the value of the scheme as integral to their business activities and do not regard it as a mere tax. The demonstration of the real value of the LGS becomes imperative when considering the current economic climate where companies are working with tighter budgets.View full textDownload full textKeywordslevy‐grant, construction, labour shortages, training, policyRelated var addthis_config = { ui_cobrand: "Taylor & Francis Online", services_compact: "citeulike,netvibes,twitter,technorati,delicious,linkedin,facebook,stumbleupon,digg,google,more", pubid: "ra-4dff56cd6bb1830b" }; Add to shortlist Link Permalink http://dx.doi.org/10.1080/13636820.2010.495412
机译:自1964年以来,英国建筑业就已实行了征税赠款计划(LGS),为从事培训活动的公司提供财务支持。尽管LGS支持了各种培训活动,尤其是学徒制,但与经济中的其他部门相比,建筑行业仍然遭受劳动力短缺和培训活动投资不足的困扰。这种情况提出了一个问题,即LGS是否是支持培训活动的有效手段。因此,本文对英国建筑LGS的案子进行了深入的审查。有人认为,LGS本身不足以缓解劳动力短缺和培训水平低下的问题。此外,如果LGS要继续获得雇主的支持,那么重要的是,征税支付者(尤其是)应将计划的价值视为其业务活动的组成部分,而不应将其视为单纯的税收。考虑到当前公司正在紧缩预算的经济环境,必须证明LGS真正价值的重要性。查看全文下载全文&Francis Online”,services_compact:“ citeulike,netvibes,twitter,technorati,delicious,linkedin,facebook,stumbleupon,digg,google,更多”,发布号:“ ra-4dff56cd6bb1830b”};添加到候选列表链接永久链接http://dx.doi.org/10.1080/13636820.2010.495412

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