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.