Under the Industrial Training Act 1982 and consequent Levy Orders, CITB must assess 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 self-employed sub-contractors who are engaged under contracts for services.
What is a construction industry activity?
Below is a list of construction industry activities, for CITB purposes, but it’s not exhaustive.
You can find a full list of construction activities under the Industrial Training (Construction Board) Order 1964 (Amendment) Order 1992 ("Scope Order").