The levy is not applied to CIS subcontractors who you don’t deduct CIS tax from.
You will have received a levy assessment for the 2017 Levy Return in spring 2018.
2018 Levy Return
Your 2018 Levy Return will also be assessed on the above rates. You will receive your assessment for this Levy Return in spring 2019.
Exemption for small businesses
If your total wage bill (PAYE and Net CIS) is under £80,000, your organisation won’t have to pay the levy. We call this the small business levy exemption.
You still must complete a Levy Return even if you don't need to pay the Levy, it is a statutory requirement.
Reduction for small businesses
If your total wage bill (PAYE and Net CIS) is between £80,000 and £399,999 your organisation will get a 50 per cent reduction on your levy. We call this the small business levy reduction.