At a look: The CITB Levy is a statutory fee on UK development employers — lately 0.35% on PAYE payroll and 1.25% on web CIS sub-contractor bills. It price range grants, apprenticeships and coaching around the trade. This information covers who can pay, how it’s calculated, the right way to whole your CITB Levy Go back, the right way to declare a CITB grant, and what’s converting in 2026.
Contents
- What’s the CITB Levy?
- Who Can pay the CITB Levy?
- CITB Levy Charges and Exemptions (2025–2026)
- The use of the CITB Levy Calculator
- The CITB Levy Go back: Cut-off dates and Find out how to Whole It
- Your CITB Levy Quantity
- Find out how to Pay the CITB Levy
- CITB Levy Grants: What You Can Declare Again
- Varieties of CITB Grant
- CIS Sub-Contractors and the CITB Levy
- Find out how to Enchantment a CITB Levy Review
- The Advantages of the CITB Levy
- Considerations and Grievance of the Levy
- 2025–2026: What Is Converting?
- Incessantly Requested Questions
What Is the CITB Levy?
The CITB Levy — officially the Development Business Coaching Board Levy — is a statutory coaching fee imposed on employers who function within the development trade in England, Scotland and Wales. It’s gathered below the authority of the Business Coaching Act 1982 and renewed each and every 3 years thru a Levy Order laid sooner than Parliament.
The Development Business Coaching Board (CITB) was once established on 21 July 1964, one in every of 21 trade coaching forums created via the unique Business Coaching Act 1964. When many of the different forums had been abolished right through the Nineteen Eighties, development effectively made the case for retention. The argument that also underpins the levy nowadays is a vintage “marketplace failure” one: since the development trade is ruled via small corporations, prime labour turnover, brief contracts and fashionable sub-contracting, left to their very own units employers will constantly under-invest in coaching, who prefer to poach professional staff from competition moderately than fund the expensive early years of apprenticeships themselves. The levy forces collective funding to damage that cycle.
CITB is an government non-departmental public frame and a registered charity (No. 264289), now subsidized via the Division for Paintings and Pensions. It’s one in every of solely two surviving business coaching forums in the United Kingdom — the opposite being the Engineering Development Business Coaching Board (ECITB) — and in 2025–26 it manages a blended levy source of revenue and grant expenditure programme touching over 75,000 registered employers.
Put merely: what’s the CITB Levy? It’s the mechanism through which the British development trade can pay for its personal team of workers construction, redistributing cash from employers into coaching grants, apprenticeship fortify, {qualifications} infrastructure and analysis into abilities shortages.
Who Can pay the CITB Levy?
The CITB Levy applies to all employers “engaged wholly or basically in development trade actions.” In observe, because of this if development paintings accounts for greater than 50% of your staff’ general operating time — together with the time of sub-contractors you interact — you’re required to check in with CITB and publish an annual Levy Go back.
The actions lined are outlined via Time table 1 of the Business Coaching (Development Board) Order 1964 (as amended via the 1992 Scope Order) and come with:
- Development development, alteration, repairs, restore and demolition
- Civil engineering (roads, bridges, tunnels, drainage)
- Set up and upkeep of contractors’ plant and kit
- Scaffolding rent and erection
- Preparation and dressing of creating stone
- Roofing, floor and inside fit-out performed via specialist sub-contractors
Importantly, mechanical and electric contractors usually fall out of doors CITB scope, even if they function inside of HMRC’s Development Business Scheme (CIS). This creates a well known mismatch between the 2 regimes that has been a routine supply of bewilderment and dispute. Labour companies and umbrella firms are in scope the place nearly all of their staff’ time is spent on development actions.
Roughly 75,000 employers are lately registered with CITB. Round 69% of them fall beneath the small trade threshold and pay no levy in any respect, despite the fact that they’re nonetheless required to publish a Levy Go back every 12 months.
CITB Levy Charges and Exemptions (2025–2026)
The CITB Levy charges have remained strong for the reason that 2017 simplification reforms. The levy is calculated on two separate bases, reflecting the 2 major classes of employee in development:
| Employee sort | What’s levied | Present fee |
|---|---|---|
| At once hired group of workers (PAYE) | Overall gross taxable profits paid thru payroll, together with operating administrators and any IR35 off-payroll staff deemed hired. Excludes employer NICs, pension contributions, dividends and authentic company staff. | 0.35% |
| Internet-paid CIS sub-contractors | All bills to sub-contractors from whom you deduct CIS tax at 20% or 30%, after deducting the price of fabrics. Does no longer observe to sub-contractors with HMRC Gross Cost Standing. | 1.25% |
The upper fee on CIS sub-contractors displays the truth that the ones staff continuously obtain no direct coaching funding from the contractor enticing them, so the levy compensates for that hole within the investment chain.
Small Industry Exemption and Aid
Underneath the present 2025 Levy Order (in keeping with 2023/24 pay information, assessed in spring 2025), the thresholds are:
| Overall salary invoice (PAYE + Internet CIS) | Levy end result |
|---|---|
| Underneath £135,000 | Exempt — no levy to pay (Levy Go back nonetheless required) |
| £135,000 – £449,999 | 50% aid at the calculated levy quantity |
| £450,000 and above | Complete levy payable at 0.35% PAYE + 1.25% web CIS |
Underneath the proposed 2026–29 Levy Order, anticipated to be showed in spring 2026 following a hit Consensus 2025 (by which 67% of levy-paying employers voted in favour), the thresholds will upward push:
| Overall salary invoice (2026 Order) | Levy end result |
|---|---|
| Underneath £150,000 | Exempt |
| £150,000 – £499,999 | 50% aid |
| £500,000 and above | Complete levy |
The levy charges of 0.35% and 1.25% are unchanged within the 2026–29 proposals. The raised thresholds will carry extra small companies into the exemption zone with out changing the basic value construction for medium and massive employers.
Sensible instance: A roofing contractor with a PAYE payroll of £600,000 and £150,000 of web CIS bills would pay: (£600,000 × 0.35%) + (£150,000 × 1.25%) = £2,100 + £1,875 = £3,975 in step with 12 months.
The use of the CITB Levy Calculator
CITB supplies a unfastened on-line CITB Levy Calculator at citb.co.united kingdom to lend a hand employers estimate what they’ll pay sooner than their formal Levy Review Realize arrives. The calculator is a making plans instrument, no longer a binding evaluate, nevertheless it turns out to be useful for budgeting and for checking whether or not a specific alternate in headcount or sub-contractor spend would push a trade throughout an exemption threshold.
To make use of the CITB Levy Calculator as it should be you are going to want:
- Overall gross PAYE wages paid right through the related tax 12 months (6 April to five April)
- Overall web bills to CIS sub-contractors from whom you deducted tax at 20% or 30%, minus the price of fabrics they provided
- Affirmation of whether or not any CIS sub-contractors hang HMRC Gross Cost Standing (those are excluded)
The calculator then applies the present exemption thresholds robotically, so you’ll straight away see whether or not your invoice falls to 0, is halved, or is classified in complete. For companies that sit down on the subject of a threshold, the instrument is especially precious — a somewhat modest alternate in salary spend can transfer a company from half-rate to complete levy, or from exempt to the lowered band.
Take into account that the calculator displays the present 12 months’s thresholds. Because the 2026 Order raises the exemption to £150,000, companies with salary expenses between £135,000 and £150,000 who lately pay a discounted levy might in finding themselves exempt from 2026 onwards.
The CITB Levy Go back: Cut-off dates, Procedure and Find out how to Whole It
The CITB Levy Go back is the yearly declaration that each and every CITB-registered employer should publish, without reference to whether or not they owe any cash. It’s the record from which CITB calculates your Levy Review. Lacking or incorrectly finishing a Levy Go back has important penalties in your grant eligibility, so working out the method is very important.
Who should publish a CITB Levy Go back?
All CITB-registered employers — together with those that are dormant, those that are exempt from paying, and people who had 0 payroll job right through the 12 months — should publish a Levy Go back. Failure to take action is a statutory breach below the Business Coaching Act 1982, no longer simply an administrative oversight.
When are Levy Returns issued and what are the cut-off dates?
CITB problems Levy Go back paperwork via publish every spring, protecting the previous tax 12 months. The crucial dates for the 2025 Levy Go back (in keeping with 2024/25 pay information) are:
| Date | What occurs |
|---|---|
| Spring (Might) | Levy Go back shape issued to all registered employers |
| 30 June | Closing date to publish: lacking this date approach all grant claims are withheld till the go back is won |
| 30 November | Arduous closing date: lacking this date approach your eligibility for all grants for that 12 months is completely misplaced |
| Spring (following 12 months) | Levy Review Realize issued, appearing what you owe |
? Caution: In the event you fail to publish your Levy Go back sooner than evaluate takes position, CITB will factor an estimated evaluate in keeping with earlier years’ information, which might smartly overstate your true legal responsibility. You’ll be able to enchantment an estimated evaluate, nevertheless it provides time and administrative value.
Find out how to whole your CITB Levy Go back
You’ll be able to publish your Levy Go back on-line by the use of CITB’s on-line portal or go back the paper shape via publish. The shape asks you to claim:
- Phase 1: Industry main points, major development job, and any Prescribed Organisations you belong to
- Phase 2 (Field A/B): Overall gross PAYE profits for the 12 months — this is going immediately into the 0.35% calculation
- Phase 3 (Bins C–F): Bills to net-paid CIS sub-contractors. Field C covers sub-contractors taxed at 20%; if you happen to additionally made bills to sub-contractors deducted at 30%, use Field F to claim the blended proper determine much less fabrics, to steer clear of being over-assessed
- Phase 4: Choice of staff — for CITB’s statistical data solely; does no longer have an effect on your levy invoice
- Phase 6: Declaration and signature
The most typical error on Levy Returns is failing to make use of Field F for sub-contractors taxed at 30%. Since the system in Field C assumes a 20% deduction fee, omitting Field F will lead to a Levy Review this is upper than it must be. Stay payroll data and CIS300 returns for no less than 3 tax years, as CITB might request supporting proof right through verification.
Your CITB Levy Quantity
Whilst you first check in with CITB, you’re assigned a singular CITB Levy Quantity (additionally known as your CITB Registration Quantity). This quantity identifies your organisation throughout all of CITB’s techniques — the levy portal, the grants portal, the Development Coaching Check in and CITB’s interior data. Apparently for your Levy Review Notices and any correspondence from CITB.
You’re going to want your CITB Levy Quantity when:
- Logging in to the CITB on-line products and services portal to publish a Levy Go back or observe grant claims
- Registering further institutions below the similar CITB registration
- Contacting CITB’s Levy group at levy.grant@citb.co.united kingdom a few question or a fee
- Inquiring for reissue of a Levy Review Realize
You probably have out of place your CITB Levy Quantity, it may be retrieved via contacting CITB immediately or via logging in to the CITB on-line portal. If your small business adjustments criminal construction, title or possession, you should notify CITB promptly, as those adjustments can have an effect on your registration standing and the validity of your Levy Quantity.
Find out how to Pay the CITB Levy
As soon as your Levy Review Realize is issued (in most cases in spring), you may have one month to both pay in complete or arrange an instalment plan. There are two fee choices:
- Passion-free Direct Debit: Bills are unfold throughout as much as 10 per month instalments, in most cases gathered between Might and February. As soon as arrange, and supplied you publish long run Levy Returns on time, the Direct Debit rolls ahead robotically from 12 months to 12 months.
- Lump-sum fee: Financial institution switch main points are supplied for your Levy Review Realize. This selection fits corporations with sturdy money waft who want to transparent the legal responsibility in a single pass.
To arrange a Direct Debit, obtain the mandate from citb.co.united kingdom and go back it via publish or e mail to levy.grant@citb.co.united kingdom. You should have both paid in complete or made suitable Direct Debit preparations to stay eligible for grant bills. Unpaid levy is recoverable as a civil debt in the course of the courts.
CITB Levy Grants: What You Can Declare Again
One of the vital essential — and maximum underused — facets of the CITB Levy is the power to say again cash in the course of the CITB Levy Grant scheme. In 2024–25, CITB paid out roughly £129.8 million in direct grants, but of the 75,000-plus registered employers, solely round 21% in fact made a grant declare in any given 12 months. Many companies — specifically smaller contractors — pay the levy with out realising the total extent of what they are able to get well.
To be eligible for CITB grant bills, you should:
- Be registered with CITB
- Have submitted your Levy Go back via 30 June of the related 12 months
- Have paid your levy (or arrange a Direct Debit) in keeping with your Levy Review Realize
- Be coaching staff who’re immediately hired via you
Varieties of CITB Grant
CITB provides a number of classes of CITB grant, every concentrated on other coaching actions. Observe that the grant scheme was once considerably restructured from January 2026 — see the adjustments phase beneath for complete main points.
Brief Qualification Grants
Up to now probably the most widely-used grant for on a regular basis development coaching, those lined brief well being, protection and talents classes. From 8 January 2026, CITB got rid of maximum short-course fulfillment grants as a part of a big investment overhaul. A discounted grant of as much as £600 is retained for sure brief {qualifications}. Take a look at the present grant agenda at citb.co.united kingdom for the are living record of eligible classes and charges.
Qualification Grants (Lengthy Awards)
Success grants are to be had for recognised development {qualifications} — NVQs, SVQs, and different regulated awards — together with website control, plant operations, and supervisory roles. Put up-January 2026, a cap of £600 applies to non-apprentice fulfillment grants, despite the fact that core qualification routes stay supported.
Apprenticeship Grants
Apprenticeship fortify is probably the most important part of the CITB grant scheme and has been least suffering from the December 2025 adjustments. CITB provides:
- £2,500 in step with 12 months attendance grant in step with development apprentice
- £3,500 fulfillment grant on a hit finishing touch
- 80% of lodging and trip prices for apprentices coaching on the Nationwide Development School
- An extra £2,000 grant for Inner Techniques Installer apprentices
Talents and Coaching Fund
This fund in the past introduced smaller companies a top-up grant — starting from £2,500 for CIS-only corporations as much as £25,000 for companies with 200–250 staff — to spend money on team of workers construction. It was once closed as a part of the December 2025 restructure. CITB has indicated that selection fortify for SMEs is below evaluate.
Management and Control Construction Fund
Higher employers may get admission to as much as £100,000 for management and control coaching programmes. This was once restructured in overdue 2025, with huge employers excluded from Employer Networks from April 2026. Touch CITB immediately for present eligibility below the Massive Employer Fund preparations.
Employer Networks
CITB price range regional Employer Networks that co-ordinate shared coaching supply, match-fund employer funding and pool buying energy. From April 2026, those are refocused on SME contributors.
Business Affect Fund
For organisations in search of to broaden leading edge coaching answers, the Business Affect Fund provides grants of as much as £500,000 for initiatives producing sector-wide advantages. Take a look at citb.co.united kingdom for present software home windows.
CIS Sub-Contractors and the CITB Levy
The interplay between HMRC’s Development Business Scheme (CIS) and the CITB Levy is likely one of the maximum technically hard facets of the levy for plenty of companies. The important thing regulations are:
- In the event you deduct CIS tax from a sub-contractor at 20% or 30%, the online fee (minus fabrics) is matter to the 1.25% levy
- If a sub-contractor holds HMRC Gross Cost Standing and also you pay them with out deduction, no levy applies — they’re liable for paying levy on their very own team of workers
- In case you are not sure of a sub-contractor’s CIS standing, deal with them as net-paid till you obtain affirmation
CITB firmly advises in opposition to deducting the levy from sub-contractors’ pay. The levy is a statutory legal responsibility at the registered employer, and there’s no criminal authority to go it down the provision chain thru a deduction from sub-contractor invoices.
The upper fee on CIS bills (1.25% as opposed to 0.35% on PAYE) was once a planned coverage choice presented within the 2015–16 Levy Simplification reforms, changing a extra complicated machine of labour-only sub-contractor levies and LOPR offsets that had existed in the past.
Find out how to Enchantment a CITB Levy Review
In the event you consider your Levy Review is unsuitable — whether or not since you dispute your “wholly or basically development” standing, consider your salary figures had been miscalculated, or have won an estimated evaluate you disagree with — there are two routes to be had.
Casual Direction (by the use of CITB)
Touch CITB immediately at levy.grant@citb.co.united kingdom. You’ll be able to request a Levy Registration Assessment if you happen to dispute the “wholly or basically” take a look at, or publish a corrected Levy Go back with the figures you consider to be correct. If the problem stays unresolved, CITB’s Lawsuits Coverage permits escalation as much as the CEO degree.
Statutory Direction (Employment Tribunal)
Underneath Phase 12 of the Business Coaching Act 1982 and Article 15 of the related Levy Order, you may have the proper to enchantment to the Employment Tribunal. The enchantment should be lodged inside of one month of the Levy Review Realize. The Tribunal can ascertain, range or quash the evaluate. Take criminal recommendation sooner than continuing, as pursuing this direction does no longer robotically pause the fee legal responsibility.
Fresh case legislation demonstrates that technical appeals hardly be triumphant. In January 2025, the Courtroom of Enchantment unanimously upheld CITB’s place within the long-running Hudson Contract case, rejecting a problem to CITB’s grant-withholding choices. Companies making an allowance for formal demanding situations must make certain they have got transparent, documented grounds moderately than depending on common arguments in regards to the levy’s equity.
The Advantages of the CITB Levy for Development Employers
When it really works smartly, the CITB Levy delivers authentic worth to the development trade in ways in which particular person employer funding can’t simply reflect. Key advantages come with:
- Pooled investment for apprenticeships: The levy underwrites greater than £77 million of apprenticeship fortify yearly, enabling smaller corporations to tackle apprentices they won’t differently be capable of have the funds for.
- Qualification infrastructure: CITB price range the advance of occupational requirements, NVQs and SVQs that underpin all the abilities certification machine in development.
- Nationwide Development School: CITB operates coaching campuses at Erith, Bircham Newton and Inchinnan, with a £39 million improve programme working to 2028, providing specialist plant, scaffolding and trades coaching.
- Team of workers analysis: The Development Team of workers Outlook 2025–29 initiatives that the trade must recruit 251,500 further staff over the length to satisfy housebuilding and infrastructure objectives — intelligence that informs each executive coverage and trade making plans.
- Careers promotion: CITB price range Pass Assemble and the Homebuilding Talents Hubs (£40 million), serving to to widen the recruitment pool and cope with under-representation of girls and ethnic minorities within the trade.
- Equivalent get admission to without reference to company dimension: A small groundworks contractor paying £500 in levy can declare the similar per-apprentice grant charges as a big developer paying tens of hundreds.
Considerations and Grievance of the CITB Levy
The CITB Levy has attracted power and, in some quarters, intense complaint all through its historical past. Figuring out those issues is essential for any employer deciding the right way to interact with CITB or whether or not to push for reform thru their business affiliation.
The December 2025 Grant Cuts
Probably the most acute contemporary controversy erupted on 8 December 2025, when CITB introduced — efficient 8 January 2026 — the removing of just about all short-course coaching grants, the closure of the Talents and Coaching Fund, and the exclusion of enormous employers from Employer Networks. The said reason why was once a 36% surge in grant claims in opposition to a static levy source of revenue. The trade response was once fierce: a CITB Investment Committee member resigned publicly, pointing out the cuts would “widen the talents hole moderately than slender it.” Critics identified that CITB held just about £79 million in reserves — smartly above its self-imposed £50 million flooring — and wondered why reserves weren’t deployed to bridge a short lived call for spike.
The Grant Declare Hole
A elementary rigidity within the levy machine is the distance between who can pay and who claims. Of 75,000-plus registered employers, solely round 21% claimed grants in any 12 months. Critics — significantly the Federation of Grasp Developers and Nationwide Federation of Developers — argue that the levy successfully acts as a tax on small corporations that lack the executive capability to navigate the grant software procedure, whilst higher employers with devoted coaching departments harvest a disproportionate percentage of the pot.
The Twin Levy Burden
Massive development employers with pay expenses over £3 million pay each the CITB Levy and the Executive’s Apprenticeship Levy (0.5% at the general UK pay invoice). This implies a few of Britain’s greatest contractors are paying two separate coaching levies concurrently, with imperfect coordination between them.
Administrative Complexity for Small Corporations
In spite of successive “simplification” reforms, many smaller development corporations nonetheless in finding the levy procedure burdensome. The interplay between CIS standing, PAYE data and the Levy Go back calls for cautious bookkeeping, and mistakes — specifically across the Field C/Field F sub-contractor calculation — are commonplace.
Considerations About CITB’s Personal Potency
Between 2022 and 2025, CITB’s group of workers prices grew from £46 million to £52 million and headcount rose via 13% to 861, whilst grant expenditure rose via solely £1.2 million 12 months on 12 months. Ofsted downgraded CITB’s coaching supply from “Remarkable” (2017) to “Calls for Development” (2023), recuperating to “Anticipated same old” in February 2026. A £10.3 million clawback to the ESFA over historical apprenticeship information compliance disasters additionally broken institutional agree with.
Requires Abolition or Radical Reform
A survey via Hudson Contract discovered that 74% of development leaders sought after CITB scrapped. The Space of Lords Constructed Setting Committee declared in 2022 that CITB “has no longer addressed development abilities shortages in an efficient approach over a few years.” Mark Farmer’s 2025 evaluate of business coaching forums known as for a “elementary reset,” and the DWP introduced a proper session in March 2026 on whether or not CITB and ECITB must be merged right into a unmarried frame.
2025–2026: What Is Converting with the CITB Levy?
The length from 2025 to 2026 is likely one of the most vital within the CITB Levy’s contemporary historical past. Development employers must pay attention to the next key trends:
- Consensus 2025 completed: In Might 2025, CITB secured the important trade Consensus (67% employer fortify via quantity, 72% via levy worth) for its 2026–29 levy proposals, permitting the levy to proceed.
- 2026–29 Levy Order pending: The brand new Order will carry the small trade exemption threshold from £135,000 to £150,000 and the 50% aid band ceiling to £499,999. Charges keep unchanged at 0.35% PAYE and 1.25% web CIS. Affirmation anticipated spring 2026.
- Grant restructure from January 2026: Maximum short-course grants had been abolished from 8 January 2026. Apprenticeship grants stay the main direction for employers in search of a robust go back on their levy bills.
- CITB/ECITB merger session (March 2026): The DWP opened a public session on 23 March 2026 on whether or not to merge CITB and ECITB right into a unmarried development and engineering coaching board — probably probably the most important structural alternate to the levy regime for the reason that Nineteen Eighties.
- Sponsoring division alternate: CITB moved from the Division for Schooling to the Division for Paintings and Pensions in 2025, signalling a shift in emphasis towards labour marketplace results.
Incessantly Requested Questions
What’s the CITB Levy and do I’ve to pay it?
The CITB Levy is a statutory coaching fee on UK development employers. You should pay it if your small business is “wholly or basically” engaged in development actions — which means greater than 50% of your staff’ operating time is spent on development. You should check in with CITB and publish an annual Levy Go back although you’re beneath the small trade exemption threshold and owe not anything.
What are the present CITB levy charges?
The present CITB levy charges are 0.35% on PAYE payroll and 1.25% on web CIS sub-contractor bills (i.e., bills to sub-contractors taxed at 20% or 30% below CIS, minus the price of their fabrics). Those charges are unchanged below the proposed 2026–29 Levy Order.
Is there a CITB Levy exemption for small companies?
Sure. Underneath the 2025 Levy Review, companies with a complete salary invoice (PAYE plus web CIS) below £135,000 pay not anything. The ones between £135,000 and £449,999 pay 1/2 the calculated levy. From 2026, those thresholds upward push to £150,000 and £499,999 respectively. You should nonetheless publish a Levy Go back although you’re totally exempt.
How do I whole a CITB Levy Go back?
Whole and publish the yearly go back issued every spring — on-line or via publish. Claim your general PAYE wages (Field A/B) and web CIS bills much less fabrics (Field C, with Field F used if any sub-contractors had been taxed at 30%). Put up via 30 June to give protection to grant eligibility. The onerous closing date past which all grant eligibility for the 12 months is misplaced is 30 November.
Can I declare a CITB grant if I’m exempt from the levy?
Sure. Grant eligibility is connected to being a registered employer with a present Levy Go back on record, no longer the dimensions of your levy invoice. Even though your invoice is nil since you are beneath the exemption threshold, you’ll nonetheless observe for grants — supplied your Levy Go back has been submitted on time.
What CITB grants are to be had in 2025–2026?
Following the January 2026 adjustments, probably the most important grants are the apprenticeship attendance grant (£2,500/12 months) and fulfillment grant (£3,500), plus qualification fulfillment grants (as much as £600 for many non-apprentice routes). The Talents and Coaching Fund has closed. All the time take a look at the present grant agenda at citb.co.united kingdom.
What’s my CITB Levy Quantity and the place do I in finding it?
Your CITB Levy Quantity is the original registration identifier assigned when your small business first registered with CITB. Apparently for your Levy Review Notices. You’ll be able to additionally in finding it via logging in to the CITB on-line portal, or via contacting levy.grant@citb.co.united kingdom.
Do CIS sub-contractors with Gross Cost Standing pay the levy?
Now not thru you. If a sub-contractor holds HMRC Gross Cost Standing and receives bills with out CIS deduction, the 1.25% levy does no longer observe to these bills. On the other hand, if that sub-contractor is itself a registered development employer with its personal PAYE staff, it’s liable for paying levy by itself team of workers.
Are the CITB Levy and the Executive Apprenticeship Levy the similar factor?
No — they’re two totally separate fees. The Executive Apprenticeship Levy is 0.5% at the general UK payroll of companies with pay expenses over £3 million, gathered via HMRC. The CITB Levy is particular to the development sector, calculated on each PAYE and CIS at other charges, and controlled via CITB. Massive development employers could also be answerable for each concurrently.
This text is for common knowledge solely and displays CITB Levy regulations as of April 2026. Levy charges, thresholds and grant availability are matter to switch. All the time take a look at the present place at citb.co.united kingdom or search skilled recommendation in your explicit instances.
