Who must register with CITB

Under the Industrial Training Act 1982 and consequent Levy Orders, CITB must raise a levy assessment on all employers ‘engaged wholly or mainly in construction industry activities'. In other words, when construction takes up more than half of your total employees’ time (including sub-contractors).

You need to register your business with CITB and complete a Levy Return so that we can carry out a levy assessment.

What is an employer? 

For the purposes of the construction industry levy, an employer is a person or a company with one or more employees, including Pay As You Earn (PAYE) staff and/or subcontractors.

What is an employee?

'Employee’ is defined in the Industrial Training Act 1982 as including “a person engaged under a contract for services”.  This means that in addition to direct PAYE employees engaged under contracts of services, an employee also includes sub-contractors (be they individuals, firms or limited companies) who are engaged under contracts for services.

What is a construction industry activity?

You can find a full list of construction activities at schedule 1 paragraph 1 of the Industrial Training (Construction Board) Order 1964 (Amendment) Order 1992 ("Scope Order"). Specific exclusions are listed at paragraph 2.

The following activities are construction for CITB Levy purposes.  This list is not exhaustive.

  • Access flooring 
  • Alteration to a building or part of a building
  • Architectural steelwork installation
  • Artexing
  • Asbestos removal
  • Asphalt and tar spraying
  • Bricklaying and pointing
  • Building and civil engineering
  • Building repair and maintenance
  • Cavity wall insulation, draught proofing or loft insulation
  • Chimney lining
  • Civil engineering
  • Concrete flooring
  • Concrete repair
  • Conservatories
  • Construction labour agency / payroll provider
  • Curtain walling / structural glazing
  • Damp proofing
  • Demolition
  • Developers
  • Diamond drilling and sawing
  • Directional drilling
  • Dry lining and partitioning
  • Dry lining
  • Erection of timber-framed buildings
  • Erection or dismantling of exhibition stands
  • Façade preservation
  • Felt roofing
  • Fibrous plastering
  • Fitted kitchen / bedroom / bathroom installation
  • Flat-glass glazing and emergency boarding up
  • Formwork
  • Garage door installation
  • General building
  • Hard flooring
  • Hard landscaping
  • Hard metal roofing (using copper, zinc, aluminium, titanium, stainless steel and bronze)
  • House building
  • Insulated enclosure specialists (ie cold storage contractors)
  • Insulated concrete formwork
  • Insulated rendering and cladding
  • Interior fit-out 
  • Joinery and carpentry (mainly site work) 
  • Joinery manufacture
  • Land drilling
  • Lead working
  • Liquid waterproof systems
  • Mastic asphalt
  • Netting and rigging
  • Open-cast coal mining
  • Painting and decorating
  • Partitioning
  • Passive fire protection
  • Paving
  • Piling
  • Plant hire and plant repair
  • Plastering
  • Playground installation
  • Powered access
  • Preparing and fixing stone for building, including stonemasonry
  • Rail plant hire and repair
  • Railway contracting
  • Reinforced concrete
  • Resin flooring
  • Road planing
  • Road safety marking
  • Road surface treatments
  • Roof sheeting and cladding
  • Roofing, including slating and tiling
  • Scaffolding
  • Sealant application
  • Shelving and racking
  • Shop fitting
  • Single ply roofing
  • Site preparation or groundworks
  • Sprayed concreting
  • Steeplejack or lightning conductor engineering
  • Suspended ceiling installation
  • Suspended platform installation
  • Swimming pool construction
  • Term maintenance – buildings
  • Tool and equipment hire
  • Tunnelling
  • Underpinning
  • Utilities
  • Wall and floor tiling
  • Window film application
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