Find accurate, official guidance on CITB levy obligations and training grants from the CITB directly.
Need free advice? Citizens Advice — citizensadvice.org.uk or call 0800 144 8848 in England (free).
Need a solicitor? Law Society — Find a Solicitor.
How is the CITB levy calculated?
In Great Britain, the 2026 Levy is 0.35% of PAYE payroll plus 1.25% of net CIS payments.
Is my business exempt from the levy?
In Great Britain, employers with a wage bill under £150,000 are exempt from the 2026 Levy. Those with a wage bill between £150,000 and £499,999 get a 50% levy reduction.
Do I still need to file a return if I am exempt?
Yes. An annual Levy Return is required even if you are exempt.
What do I get for the levy?
If you are registered for the levy you can apply for CITB grants. In Great Britain, for a qualification achieved from January 2026 the standard achievement grant is £600, claimed through the CITB Online Services portal within 52 weeks of the achievement date. For apprenticeship and short course grants or Employer Networks funding, ask CITB.
What does the CITB levy pay for?
It funds CITB grants and support for construction training, such as qualification achievement grants and apprenticeship grants. Ask CITB what you can claim: 0344 994 4455.
What is a CSCS card?
The Construction Skills Certification Scheme card, which evidences that a worker holds the training and qualifications for the job they are doing on site.
What happens if I miss the Levy Return?
The annual Levy Return is a requirement for construction employers, and it must be filed even where the business falls under the small business exemption threshold.
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The Construction Industry Training Board levy applies to eligible employers in the construction industry, funding training and skills development across the sector — whether you're liable depends on your total wage bill and the proportion of work that falls within scope of the levy.
Employers with a total wage bill above the small business exemption threshold generally need to register with the CITB and submit an annual return — even if you believe you're exempt, you may still need to register to confirm your exempt status formally.
If you disagree with a CITB levy assessment, you can query it directly with the CITB and request a review — keeping clear wage bill records makes it considerably easier to demonstrate the correct figure if your assessment is disputed.
UK Work Rights provides free, plain English guidance to help you understand where you stand. Each checker answers only from its own guide for your part of the UK, checked against official sources. We cover 67 free AI rights checkers, with guides for each part of the UK, across employment, housing, benefits, consumer, driving, family and more.
Our guidance covers many common situations, but complex or high-stakes cases need professional advice. For employment issues, contact ACAS in England, Wales and Scotland (0300 123 1100) or the Labour Relations Agency in Northern Ireland (03300 555 300). For free general advice, contact Citizens Advice (England 0800 144 8848, Wales 0800 702 2020), Citizens Advice Scotland (0800 028 1456) or Advice NI (0800 915 4604). For urgent housing problems in England, Shelter can help on 0808 800 4444.
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