Current levy rates

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’ll receive a levy assessment in spring 2017.

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 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 is 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.

The rules for the small business levy reduction were different in previous years. See Levy paid in 2016 and earlier below for more information.

Levy paid in 2016 and earlier

The basis for calculating the levy was different for the levy assessed in 2016 and earlier.

You can download the 2015 Levy Return guidance notes (PDF, 810KB) to see how the levy assessment was calculated in 2016.

The small business levy reduction applied to wage bills of £80,000 to £99,999 for the levy due in 2016. 

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