Levy Return and how to send

Once your business is registered with CITB, you must complete and send an annual Levy Return regardless of the amount you have paid to your employees.

Who must send a Levy Return

All employers in the construction industry are required to be assessed to Levy and complete and send a Levy Return under the Industrial Training Act 1982. This is so that we can assess how much levy you are required pay. 

See if you are classed as a construction employer.

Ways to send your Levy Return

You can send your Levy Return online or by post.

1. Online

You can complete your Levy Return using the CITB online service. You need to sign up to use this service.

Already signed up?

Log into your account and send your Levy Return

To set up an account, simply sign up using our dedicated form

Sign up to CITB online

We’ll then send you a login so you can activate your account. Have your details to hand when you do this.

2. By post

Complete the Levy Return we send you and return it to the address on the form within 30 days of receiving it. You would usually receive your annual Levy Return in Spring, however your 2020 Levy Return was postponed due to the impact of the COVID-19 pandemic and will be sent at the end of September 2020.

Deadlines for sending your Levy Return

Failure to submit your completed Levy Return by 30 November 2020 will result in any grant claims being withheld until we receive your completed Levy Return.

Failure to submit your completed Levy Return by 31 March 2021 will mean your eligibility for all grant claims will be lost.

If your business was registered with CITB after 31 March of any year, you will receive your first Levy Return the following spring.

Dispatch of the 2020 Levy Return was delayed due to the COVID-19 outbreak. Instead of being sent in May 2020 it was sent September 2020.

Help with completing your Levy Return

Download our guidance notes to help you complete your return:

You might also find the Levy calculator and CIS subcontractors useful.

You will need to keep records of your payroll and subcontractor payments for at least three tax years as you may be asked to provide these. Please note: for the 2020 Levy Return we will be including furlough payments made under the HMRC Coronavirus Job Retention Scheme (CJRS), and where applicable any top up payments made to employees, in the payroll figure. You will find more information in the 2020 Levy Return guidance notes above.

It’s important to be as accurate as possible as we verify the information on returns. 

For assistance with completing your return, please email our levy team: levy.grant@citb.co.uk.

After you submit your Levy Return

  1. CITB verifies returns for accuracy
  2. We calculate how much levy you need to pay, if any, and send you a Levy Assessment Notice
  3. If you are due to pay, this will need to be paid on time to qualify for grants.
 

Levy legislation

Read government legislation around the CITB Levy: