About the CITB Levy
CITB is empowered to impose a levy on employers in the construction industry.
Does the levy apply to you?
The levy applies to all employers ‘engaged wholly or mainly in construction industry activities’. In other words, when construction activities take up more than half of your total employees’ time (including subcontractors).
How much is it?
How much levy you pay is based on your total wage bill (the amount you pay your employees in a year).
Here the word ‘employees’ specifically means individuals on the payroll and Construction Industry Scheme (CIS) subcontractors who you make a CIS deduction from. This is defined by Industrial Training legislation.
Levy rates for the 2021 - 2023 Levy Assessments are confirmed as 0.35% for PAYE and 1.25% for Net CIS under the 2022 Levy Order.
There are some exemptions and reductions in the levy for small employers. Find out more about levy rates and how they are assessed
To help you see what your CITB Levy may look like, we have produced a simple Levy calculator.
What's the purpose of the CITB Levy?
The CITB Levy is used to support construction employers to make sure the industry has the skilled workforce it needs.
It is dedicated to ensuring the construction workforce has the right skills for now and the future, based around our three strategic priorities:
- Standards and qualifications
- Training and development