Is the levy a legal requirement?
Under the Industrial Training Act 1982, CITB must raise a levy assessment on all employers in the construction industry.
The levy applies to all employers ‘engaged wholly or mainly in construction industry activities’. In other words, when construction activities take up more than half of your total employees’ time (including subcontractors), you need to register your business with CITB and complete an annual levy return so that they can carry out a levy assessment.
How does the levy work?
As a CITB-registered employer, you’ll receive a Levy Assessment notice once per year, every spring, from CITB. This assessment will tell you if there is a levy you need to pay, and if so, how much it is and when you need to pay it.
Staying up to date on your CITB levy returns means you can apply for a training grant or funding through the CITB Employer Networks, even if you’re eligible for a small business reduction or exemption.