The CITB NI Construction Levy in Northern Ireland

Who this guide is for

Employers in Northern Ireland whose business is in construction, and anyone doing their books, who want to know whether they must register with CITB NI, send a Levy Return, pay the construction levy or appeal an assessment. It covers:

• Who must register with CITB NI and send the annual Levy Return.
• How the levy is worked out, and who is exempt.
• Assessments, paying and appealing to an industrial tribunal.
• Grants from CITB NI, in outline.

What this guide does not cover

• Construction employers in England, Wales or Scotland: see the Great Britain guide.
• Engineering construction levies: this guide does not cover them.
• Grant amounts, and which courses get funding: ask CITB NI.
• Construction Industry Scheme (CIS) tax deductions: ask HMRC.
• Your other duties as an employer, such as pay, contracts and dismissal: use the employer obligations checker.

⚖ At a glance

• CITB NI, the Construction Industry Training Board for Northern Ireland, runs its own levy, separate from CITB in Great Britain.
• A construction employer working in Northern Ireland must register with CITB NI and send a Levy Return every year.
• For the levy period from 1 September 2026 the levy is still 0.55% of relevant earnings, with nothing to pay below £80,000.
• An employer who owes nothing still has to send the Levy Return.
• To challenge an assessment, appeal to an industrial tribunal within one month.

The questions that decide the answer

1. Is the business in construction in Northern Ireland? The levy applies to an establishment in Northern Ireland engaged wholly or mainly in the construction industry for 27 or more weeks of the base year (the tax year the levy is based on). Yes: register with CITB NI and send a Levy Return each year. No: the CITB NI levy does not apply.
2. What were the relevant earnings for the base year? Relevant earnings are, broadly, the wage bill for people employed at or from the business in Northern Ireland. For the 2025 to 2026 and 2026 to 2027 levy periods there is no levy under £80,000 (the Levy Return is still due). If you are not sure what to include, ask CITB NI.
3. Which levy period is it? CITB NI's levy period runs from 1 September to 31 August, and each period has its own Order.
4. Is the work in Northern Ireland or Great Britain? This guide covers construction employers working in Northern Ireland. England, Wales and Scotland have CITB.

If one of these facts is missing, the answer depends on it and this guide does not assume it.

"Do I have to register and send a Levy Return?"

Construction industry employers working in Northern Ireland are required by law to register with CITB NI and complete its annual Levy Return.

An employer whose wage bill is below the exemption level must still complete the annual Levy Return.

CITB NI is a non-departmental public body sponsored by the Department for the Economy. It is funded by the levy, not by the Department.

"How much will I pay?"

The levy is imposed by an Order made by the Department for the Economy under the Industrial Training (Northern Ireland) Order 1984, one Order for each levy period of 1 September to 31 August.

For the levy period from 1 September 2025 to 31 August 2026, the Industrial Training Levy (Construction Industry) Order (Northern Ireland) 2025 set the levy at 0.55% of relevant earnings, and an employer was exempt if relevant earnings were less than £80,000.

For the levy period from 1 September 2026 to 31 August 2027, the Industrial Training Levy (Construction Industry) Order (Northern Ireland) 2026 (S.R. 2026 No. 137) keeps the levy at 0.55% of relevant earnings, and an employer is exempt if relevant earnings are less than £80,000.

The draft of that Order, in Northern Ireland Assembly papers from May 2026, used earnings in the tax year that began on 6 April 2025. This guide has checked the rate and exemption in the made Order but not its base year or instalment dates, so check those on your assessment notice or with CITB NI.

"How do I pay?"

CITB NI serves an assessment notice. Under the Orders the levy is payable in two instalments on dates set by the Order, and the draft of the 2026 Order set 1 October 2026 and 1 February 2027. Check the dates on your assessment notice.

An instalment cannot be recovered from you until the time for appealing has run out, or, if you appeal, until the appeal is decided or withdrawn.

"Can I claim grants?"

Registered employers can claim grants from CITB NI during the year, for example for employing apprentices, qualifying and upskilling existing staff, an initial Industry Registration Scheme card, employing an industrial placement student, and travel and accommodation for courses not available in Northern Ireland.

Employers who pay no levy because their wage bill is under £80,000 can still get grant funding.

CITB NI can only support training for Northern Ireland employers doing construction work in Northern Ireland. It cannot support Northern Ireland employers working in Great Britain.

This guide does not cover grant amounts: ask CITB NI.

"I disagree with my assessment"

You can appeal against a CITB NI levy assessment to an industrial tribunal.

The appeal must be made within one month from the date the assessment notice was served on you.

CITB NI can allow more time for good cause. If it does not, an industrial tribunal can allow more time instead.

Deadlines you must meet

• Levy Return: every year, by the deadline CITB NI gives.
• Paying: the two instalment dates in the Order, shown on your assessment notice.
• Appealing: one month, counted from the day the assessment notice was served, unless more time is allowed.

Money figures

• Levy period 1 September 2025 to 31 August 2026: 0.55% of relevant earnings.
• Levy period 1 September 2026 to 31 August 2027: 0.55% of relevant earnings, exempt below £80,000.
• Exemption for that period: relevant earnings under £80,000.

Where to go for help

CITB NI: citbni.org.uk. Registration, the Levy Return, assessments and grants.

Advice NI: 0800 915 4604

nibusinessinfo.co.uk (Invest NI): official business information for Northern Ireland, including the construction levy.

HMRC: the Construction Industry Scheme.

Traps

• CITB in Great Britain and CITB NI are separate boards. Do not apply the Great Britain rates, thresholds, 50% reduction or grants here.
• The levy period starts on 1 September, not in April.
• Levy appeals here go to an industrial tribunal, the Northern Ireland tribunal.
• Owing nothing does not mean you can skip the Levy Return.
• The 2026 consultation on merging CITB and the ECITB covers England, Scotland and Wales only.
• A new Order is made for each levy period, so a rate from an earlier year may not be the current one.