Once your business is registered with CITB, you must complete and send an annual Levy Return regardless of the amount you have paid to your employees.
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.
Ways to send your Levy Return
You can send your Levy Return online or by post.
You can complete your Levy Return using the CITB online service. You need to sign up to use this service.
Already signed up?
To set up an account, simply sign up using our dedicated form
We’ll then send you a login so you can activate your account. Have your details to hand when you do this.
2. By post
Complete the Levy Return we send you and return it to the address on the form within 30 days of receiving it. Annual Levy Return dispatch is usually in Spring.
Deadlines for sending your Levy Return
Failure to submit your completed 2021 Levy Return prior to 22 May 2022 will result in an estimate 2021 Levy Assessment.
Failure to submit your completed 2022 Levy Return by 30 June 2022 will result in any grant claims being withheld until we receive your completed Levy Return.
Failure to submit your completed 2022 Levy Return by 30 November 2022 will mean your eligibility for all grant claims will be lost.
Failure to submit your completed 2022 Levy Return prior to Levy Assessment will result in an estimate assessment. The 2022 Levy Assessment is due to take place in Spring 2023.
If your business was registered with CITB after 31 March of any year, you will receive your first Levy Return the following spring.
Help with completing your Levy Return
Download our guidance notes to help you complete your return:
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: for the 2020, 2021 & 2022 Levy Returns we will be including furlough payments made under the HMRC Coronavirus Job Retention Scheme (CJRS), and where applicable any top up payments made to employees, in the payroll figure. You will find more information in the Levy Return guidance notes above.
It’s important to be as accurate as possible as we verify the information on returns.
For assistance with completing your return, please email our levy team: firstname.lastname@example.org.