Levy rates (2017, 2018 and 2019 Levy Assessments)

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.

Payment of the 2019 Levy Assessment

CITB has been exploring with government ways to cut the Levy bill, recognising the cash-flow challenges that industry faces due to COVID-19. 

By law, we must collect the Levy, but we developed a solution that will reduce payments for all Levy payers and offered an extended 'payment holiday'.

We asked for no Levy payments until September 2020, and then employers have been given the choice to pay up-front or over a 12 month period to August 2021.

Levy rates (2020 Assessment)

Levy rates in 2020 will remain 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)

 However, in 2021 these rates are proposed to be reduced by 50% for 1 year. You can find out more about our response to COVID-19.

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

Levy collection will then return to 'normal' rates and collection periods from March 2022.