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 levy is not applied to CIS subcontractors who you don’t make CIS deductions from.
2023 Levy Assessment
Levy rates for the 2021 - 2023 Levy Assessments, under the 2022 Levy Order, are confirmed as:
- 0.35% on payroll staff (including furlough payments made under the HMRC Coronavirus Job Retention Scheme (CJRS))
- 1.25% on CIS subcontractors who you make CIS deductions from (Net paid CIS)
Reduction for small businesses
If your total wage bill (payroll and Net CIS) is between £120,000 and £399,999 your organisation will receive a 50% 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 £120,000, 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.
Payment of the Levy Assessment
You will be sent a Levy Assessment Notice informing you of how much levy you need to pay, if any, with your payment options and payment dates in Spring.
If payment is due, you can pay the Levy, either in one lump sum or by interest-free Direct Debit, see How to pay the Levy for more info on payment options.
To help you see what your CITB Levy may look like, we have produced a simple Levy calculator.