Understanding CITB Levy Returns: What You Need to Know!
Understanding CITB Levy Returns: What You Need to Know!
A CITB (Construction Industry Training Board) Levy Return is an annual form that registered employers in the construction industry must complete and submit.
The return assesses the amount of levy owed to the CITB, and the funds collected via the levy are used to fund training, such as apprenticeships, training schemes and development in the industry, which benefits the construction sector as a whole.
If you’re in the UK construction industry, you’ve likely come across the term CITB Levy Return. But who needs to complete it, and how often?
Who Has to Complete It?
If you’re an employer in the construction industry with employees, labour-only subcontractors or CIS (Construction Industry Scheme) subcontractors, you likely need to submit a Levy Return—even if you don’t end up having to pay the levy.
The return applies to:
- Employers with a PAYE scheme, regardless of business size
- Firms using subcontractors (under CIS)
Even if you’re exempt from paying the levy due to small business thresholds, you’re still required to submit a completed return.
How to Complete the CITB Levy Return
CITB sends out the Levy Return form annually—usually around April. It must be filled in with accurate payroll and subcontractor payment figures from the previous tax year, and you can either complete it online via your CITB account or fill out and return the paper form if preferred and send via post.
The CITB’s website contains helpful information to assist you to complete your levy return if you are not sure – the details can be found here https://www.citb.co.uk/levy-grants-and-funding/citb-levy/how-to-complete-your-levy-return/ .
If you need information to complete the return, contact your accountant who will be able to send details across. It is important that you allow yourself time to complete the form. Accuracy is crucial, as errors and underreporting can result in penalties.
How Often Is the levy return Completed?
The CITB Levy Return is an annual requirement. Typically, it must be submitted by 30 June following the end of the tax year. Missing the deadline can lead to loss of eligibility for grants and possible fines.
If you would like assistance to complete your CITB Levy return, please get in touch and we will be pleased to provide a quote to ensure you remain compliant.