Levy Rates for the 2016 Levy Return

How much CITB Levy you pay is based on your total wage bill (the amount you pay your workers in a year).

For the purposes of the Levy due in 2017, workers include employees paid through Pay As You Earn (PAYE) and Construction Industry Scheme (CIS) subcontractors who you deduct CIS tax from.

The rates are:

The levy is not applied to CIS subcontractors who you don’t deduct CIS tax from.

You will have received a levy assessment in Spring 2017.

Exemption for small businesses

If your total wage bill (PAYE and Net CIS) is under £80,000, your organisation won’t have to pay the levy. We call this the small business levy exemption.

You still must complete a Levy Return even if you don't need to pay the Levy, it is a statutory requirement

Reduction for small businesses

If your total wage bill (PAYE and Net CIS) is between £80,000 and £399,999 your organisation will get a 50 per cent reduction on your levy due in 2017. We call this the small business levy reduction.

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