Levy registration review
Only complete this form if you are an employer but believe that your business is not wholly or mainly engaged in construction industry activities.
If your business is not an employer, please do not complete this form but notify us by email at email@example.com.
For the purpose of CITB Levy registration, an employer is any business that has direct PAYE employees, including directors in the case of a limited company, and/or main contractors/subcontractors be they individuals, firms or limited companies and regardless of whether they are engaged on a labour-only basis or supply and fix basis or whether they are net paid or gross paid.
Please read the Explanatory Notes below before completing the form.
Please be aware that in accordance with s6(6) of the Industrial Training Act 1982, if you knowingly or recklessly give false information, you may be fined, go to prison, or both. We also reserve the right to verify any information provided.
The Construction Industry Training Board (CITB) is the statutory skills body for the construction industry in Great Britain. To help fund its operations, it is empowered under the Industrial Training Act 1982 to raise a Levy on all employers in the construction industry, thus spreading the costs of such training throughout the industry.
The law requires CITB to assess to Levy businesses which are ‘employers’, ‘wholly or mainly’ engaged in ‘construction industry activities'. This means CITB can only register and assess employers which have the majority (over 50%) of their total employees’ time engaged in construction industry activities as defined by The Industrial Training (Construction Board) Order 1964 (Amendment) Order 1992.
An employer is any individual, firm or company that has direct PAYE employees (including working directors in the case of a limited company) engaged under contracts of service, and/or engages individuals, firms or companies under contracts for services (such as sub/main-contractors).
For non-exhaustive lists of construction and non-construction activities, please click the relevant link below:
- Find out if you are carrying out construction activities
- Find out if you are carrying out non-construction activities
To establish whether or not your business is legally required to be registered with us, we need to identify the activities carried out by your employees and/or sub/main-contractors, and specifically the amount of time they spend in the different activities of the business during a typical year. Please note, it is the work itself, rather than the customer for whom it is carried out, which determines whether an activity is a construction industry activity.
The information you provide will be considered against the legislation that sets out construction industry activities. A business shall be registered and assessable to annual Levy assessment if it is an employer, wholly or mainly engaged in construction industry activities.
Please note: This is different to the Construction Industry Scheme (CIS) operated by HMRC.