Levy Rates 

How much annual 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 current Levy, workers include employees paid through the payroll and Construction Industry Scheme (CIS) subcontractors who you make CIS deductions from.

The rates are:

  • 0.35% on payroll staff
  • 1.25% on CIS subcontractors who you make CIS deductions from (Net paid CIS)

The levy is not applied to CIS subcontractors who you don’t make CIS deductions from.

Find out more about the levy assessment

Reduction for small businesses

If your total wage bill (payroll and Net CIS) is between £80,000 and £399,999 your organisation will receive a 50 per cent reduction on your levy. This is called the ‘Small Business Levy Reduction’.

Exemption for small businesses

If your total wage bill (payroll and Net CIS) is under £80,000, your organisation won’t have to pay the levy. This is called the ‘Small Business Levy Exemption’.

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

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