CITB Levy – Construction Industry Training Board Levy

The CITB Levy, governed by the Construction Industry Training Board, is a statutory levy that applies to employers engaged wholly or mainly in construction industry activities.

How much levy you pay is dependent on your total wage bill. Your total wage bill is made up of payments to employees on your payroll (PAYE) and separate payments to subcontractors (Net CIS). There are exemptions available for small businesses.

All employers in the construction industry are required to be assessed into the levy and complete a return under the Industrial Training Act 1982. Nasa can complete this on your behalf at a charge of £50+VAT.

The CITB Levy rates for 2025/26 are: 0.35% of the total payroll for employees and 1.25% of the net payments to subcontractors. Rates for 26/27 are due to be confirmed in Spring 2026.

If your total wage bill (PAYE and Net CIS payments) is below £150,000, you do not have to pay the levy. Separately, if your total wage bill is between £150,000 - £499,999 you will receive a 50% reduction on your levy.

For further information, including how the levy is used, please see the CITB website here: https://www.citb.co.uk/levy-grants-and-funding/citb-levy/about-the-citb-levy/