Who should register with CITB?
Under the Industrial Training Act 1982 and consequent Levy Orders, CITB must raise a levy assessment on all employers in the construction industry. However, the construction industry for our purposes may differ significantly from what you imagine it to be. The activities of the construction industry are set out below.
You are "engaged wholly or mainly in construction industry activities" when construction activities take up more than half of your total employees’ time (including subcontractors). If that is the case, you need to register your business with CITB and complete an annual Levy Return so that we can carry out a levy assessment.
What is an employer?
For the purposes of the CITB levy, an employer is a person or a company with one or more employees, including staff on the payroll and 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 employees on the payroll, engaged under contracts of service, it includes subcontractors (be they individuals, firms or limited companies) engaged under contracts for services.
You can find a full list of construction activities in 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 activities for CITB Levy purposes. This list is not exhaustive.
Alteration to a building or part of a building
Architectural steelwork installation
Asphalt and tar spraying
Bricklaying and pointing
Building and civil engineering
Building repair and maintenance
Cavity wall insulation, draught proofing or loft insulation
Construction labour agency / payroll provider
Curtain walling / structural glazing
Diamond drilling and sawing
Dry lining and partitioning
Erection of timber-framed buildings
Erection or dismantling of exhibition stands
Fitted kitchen / bedroom / bathroom installation
Flat-glass glazing and emergency boarding up
Garage door installation
Hard metal roofing (using copper, zinc, aluminium, titanium, stainless steel and bronze)
Insulated enclosure specialists (ie cold storage contractors)
Insulated concrete formwork
Insulated rendering and cladding
Joinery and carpentry (mainly site work)
Liquid waterproof systems
Netting and rigging
Open-cast coal mining
Painting and decorating
Passive fire protection
Plant hire and plant repair
Preparing and fixing stone for building, including stonemasonry
Rail plant hire and repair
Road safety marking
Road surface treatments
Roof sheeting and cladding
Roofing, including slating and tiling
Shelving and racking
Single ply roofing
Site preparation or groundworks
Steeplejack or lightning conductor engineering
Suspended ceiling installation
Suspended platform installation
Swimming pool construction
Term maintenance – buildings
Tool and equipment hire
Wall and floor tiling
Window film application