The amount of CITB levy you pay is based on your total wage bill (the amount you pay your staff in a year).
For the purposes of the levy due in 2017, staff include Pay As You Earn (PAYE) workers and Construction Industry Scheme (CIS) subcontractors who you deduct CIS tax from.
CITB levy rates
The rates are:
- 0.5% on PAYE staff
- 1.25% on CIS-taxed subcontractors
The levy is not applied to subcontractors who you don’t deduct CIS tax from.
You’ll receive a levy assessment in spring 2017.
Small business levy exemption and levy reduction
Exemption for small businesses
If your total wage bill is under £80,000, you don’t need to pay the levy. We call this the small business levy exemption.
You still need to complete a Levy Return, even if you don't need to pay the levy.
Reduction for small businesses
If your total wage bill between £80,000 and £399,999 you get a 50 per cent reduction on your levy due in 2017. We call this the small business levy reduction.
For the levy that was due in 2016 and earlier, see Levy Returns sent in 2015 or earlier below.
Levy Returns sent in 2015 and earlier
The basis for calculating the levy is different for returns sent in 2015 and earlier. You can find out about this change on the 2017 levy changes page.
You can also download the 2015 Levy Return guidance notes (PDF, 810KB) to see how to calculate the levy based on the 2015 return.
The small business levy reduction applies to wage bills of £80,000 to £99,999 for Levy Returns sent in 2015 or earlier.