Levy return

An annual Levy Return is required from all CITB registered employers due to be assessed a Levy.

Who must send a Levy Return

All employers in the construction industry are required to be assessed to Levy and complete and send a Levy Return under the Industrial Training Act 1982. This is so that we can assess how much levy you are required to pay.

See if you are classed as a construction employer.

If your business was registered with CITB after 31 March of any year, you will receive your first Levy Return the following Spring.

Ways to send your Levy Return

You can submit your Levy Return online or by post.

Deadlines for sending your Levy Return

Failure to submit your completed 2024 Levy Return by 30 June 2024 will result in any grant claims being withheld until we receive your completed Levy Return.

Failure to submit your completed 2024 Levy Return by 30 November 2024 will mean your eligibility for all grant claims will be lost.

Failure to submit your completed 2024 Levy Return prior to Levy Assessment will result in an estimate assessment.  The 2024 Levy Assessment is due to take place in Spring 2025.

Help with completing your Levy Return

We have created a Levy Return help guide and Levy Return 2024 How to calculate your wage bill (PDF, 246KB)

You might also find the Levy calculator and CIS subcontractors useful.

You will need to keep records of your payroll and subcontractor payments for at least three tax years as you may be asked to provide these.

Please note

It’s important to be as accurate as possible on your Levy Return. We check returns for potential errors and verify the information on returns to improve accuracy on Levy Assessments. Please respond to queries regarding your Levy Return as soon as possible to avoid delays in assessment or the issue of an estimated assessment. 

For assistance with completing your return, please email our levy team: levy.grant@citb.co.uk.

After you submit your Levy Return

Step 1 – We check and verify returns for accuracy. We may contact you regarding any queries, please look out for this and respond as soon as possible.

Step 2 – In Spring, we calculate your Levy Assessment and send you a Levy Assessment Notice informing you of how much levy you need to pay, if any, with your payment options and payment dates.

Step 3 – If payment is due, you can make payment on Levy, either in one lump sum or by interest-free Direct Debit and can continue to qualify for grants. See How to pay the levy for more info on payment options.