Facebook Pixel
Skip to content

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

2020 Assessment

Levy rates for the 2020 Levy Assessment will be cut by 50% for one year only. The rates are:

  • 0.175% on payroll staff (including furlough payments made under the HMRC Coronavirus Job Retention Scheme (CJRS))
  • 0.625% on CIS subcontractors who you make CIS deductions from (Net paid CIS)

This means an overall Levy cut of 25% across two years.

Proposed rated for 2021 are the same as those for 2019 Levy Assessment of 0.35% on payroll staff and 1.25% on CIS subcontractors who you make CIS deductions from. Rates for 2021 Levy Assessment to be confirmed in May 2022.

2021 Assessment

Levy rates proposed for the 2021 Levy Assessment are the same as those for the 2019 Levy Assessment. The rates are:

  • 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)

Proposed Levy rates for 2021 Levy Assessment are expected to be confirmed in May 2022

Find out more about the levy assessment

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’. The threshold for the ‘Small Business Levy Exemption’ has been increased from £80,000 to £120,000 for the 2020 Levy Assessment and is proposed to stay at £120,000 for 2021 Levy Assessment, rates expected to be confirmed May 2022.

You must still complete a Levy Return even if you don't need to pay the Levy, as it is a statutory requirement. (External link - Opens in a new tab or window)

Payment of the Levy Assessment

In 2020 an extended 'payment holiday' was given to employers for the 2019 Levy Assessment and we asked for no Levy payments until September 2020.  Employers were then given the choice to pay up-front or spread payments over a twelve-month period to August 2021.

In 2021 payments of the 50% cut 2020 Levy Assessment were asked for in September 2021, again employers were then given the choice to pay up-front or spread payments over a six-month period to February 2022.

Payments in 2022 for the 2021 Levy Assessment were expected return to 'normal' collection periods over a ten-month period from March 2022 to February 2023, these are now expected to run from June/July 2022 to April/March 2023, these dates will be confirmed following confirmation of the Levy Order in May 2022.

Find out more about how to pay the Levy