Levy rates 

How much annual CITB Levy you pay is based on your total wage bill (the amount you pay your workers in a year).

For the purposes of the current Levy, workers include employees paid through the payroll and Construction Industry Scheme (CIS) subcontractors from whom you make CIS deductions.

The levy is not applied to CIS subcontractors who you don’t make CIS deductions from.

2024 Levy Assessment

• 0.35% on payroll staff
• 1.25% on CIS subcontractors from whom you make CIS deductions (Net paid CIS)

Find out more about the levy assessment

Reduction for small businesses

Under the 2025 Levy Order, to be confirmed Spring 2025, we are proposing that if your total wage bill (payroll and Net CIS) is between £135,000 and £449,999 your organisation will receive a 50% reduction on your levy. This is called the ‘Small Business Levy Reduction’.

Exemption for small businesses

Under the 2025 Levy Order, to be confirmed Spring 2025, we are proposing that if your total wage bill (payroll and Net CIS) is under £135,000 your organisation won’t have to pay the levy. This is called the ‘Small Business Levy Exemption’.

You must still complete a Levy Return even if you don't need to pay a Levy, as it is a statutory requirement, Levy Order 2022.

Payment of the Levy Assessment

You will be sent a Levy Assessment Notice informing you of how much levy you need to pay, if any, with your payment options and payment dates in Spring.

If payment is due, you can pay the Levy, either in one lump sum or by interest-free Direct Debit, see How to pay the Levy for more info on payment options.

To help you see what your CITB Levy may look like, we have produced a simple Levy calculator.