one percent (1%) of the amount on its pay roll to the Industrial Training Fund. The Industrial Training Fund through its governing Council may refund up to 60% of the amount contributed by a up-to-date levy contributor/employer to the Fund if the Council is satisfied that the training programme of the employer for its employees in the relevant period is adequate. According to the Industrial Training Fund, the aim of the reimbursement scheme is to ensure that training activities of every employer is evenly distributed amongst the various strata of each employer’s work force. All refunds must be notified to the Federal Board of Inland Revenue (“FBIR”). Further Condition for Reimbursement A further condition that a levy contributor/employer must meet in order to claim up to 60% in reimbursement is the requirement that a minimum of 15% of the total workforce of the employer must be trained annually before such an employer can qualify for the full 60% reimbursement under the Fund. ]