What you pay and why

CITB is here to support the construction industry. We help CITB-registered employers like you, upskill their workforce by providing grants and funding for training. We work with industry to set and review training standards to improve site safety and we promote construction as a positive career choice to attract new talent to the industry.

How is the Levy calculated?

The amount you pay depends on your total payments across the Levy year - this means:

  • Money paid to workers on your payroll

  • Payments made to net paid (taxable) CIS subcontractors.

For the 2025 Levy, assessed in Spring 2026 (2025 Levy Order):

  • 0.35% on payroll staff

  • 1.25% on net paid CIS subcontractors

  • You don't pay a Levy on gross paid CIS subcontractors.

For the 2026 Levy, assessed in Spring 2027 (2026 Levy Order):

  • 0.35% on payroll staff

  • 1.25% on net paid CIS subcontractors

  • You don't pay a Levy on gross paid CIS subcontractors

  • You don't pay a Levy on payments to labour suppliers.

Small business discounts

If your total wage bill is:

  • Under £150,000: You don’t pay a Levy (Small Business Exemption)

  • Between £150,000 and £499,999: You get a 50% discount (Small Business Reduction).

Even if you don’t think you have any Levy to pay, you must still send in your Levy Return every year so that we can calculate any exemption or reduction. If you do not complete a Levy Return you will receive an estimated assessment which may be higher than one based on your figures.

Try the Levy Calculator

Want to know what you might pay?

Use the Levy Calculator to get an idea.

You’ll need:

  • Your payments to employees on the payroll for the Levy year

  • Monthly HMRC CIS300 or CIS online returns.

The calculator gives a guide. Your official Levy Assessment Notice will tell you the exact figure in Spring.

How to pay the CITB Levy

If you owe Levy, you can:

  • Pay all at once, within one month of receiving your assessment
    or

  • Pay by Direct Debit with up to 10 interest-free monthly instalments.

Your Levy Assessment Notice will tell you how you can pay. If you have received an estimated assessment this must be paid in full or a Levy Return completed so that you may pay by Direct Debit.

How to set up your Direct Debit