Your Questions Answered
Why do I have to complete the CITB-ConstructionSkills Levy Return?
If you are an employer in the construction industry, you are required by law to complete an annual Return...
What happens if I do not complete the CITB-ConstructionSkills Levy Return?
If we do not receive a completed CITB-ConstructionSkills Levy Return before levy assessment takes place an estimated assessment will be raised. You will still have the opportunity to complete the form.
The contractor I am working for has made deductions from me - why?
Under the Industrial Training Act 1982 we levy employers in the construction industry...
How do I work out the levy on payments to labour-only sub-contractors?
Employers must pay levy on payments to sub-contractors for labour-only as well as on direct employees...
What type of wages should be included on the CITB-ConstructionSkills Levy Return?
Should proprietors, partners, directors and office staff wages be included...
Should I include payments to directors?
Yes, limited companies are required to have at least one director and a company secretary...
Do we declare gross or net figures?
Gross - exclusions are listed in the Levy Return Guidance Notes.
What period does the CITB-ConstructionSkills Levy Return cover?
The tax year, 6th April - 5th April
Can we use our business financial year-end figures?
No - tax year end figures are required
Is VAT included?
No
Will approximate figures suffice?
No - exact figures are required. We cannot accept estimates.
What is an Establishment?
This applies where a business has many offices/locations...
What does the term Employer mean?
For the purposes of the levy return, an employer is a person/firm/company who employs people directly (PAYE) and/or on a labour-only basis.
What is meant by Labour-only?
The legal definition is...
What does supply and fix mean?
Supply and fix is a term used within the construction industry relating to contracts which are for the supply of materials and labour-only.
I do not have a trainee - do I have to complete the CITB-ConstructionSkills Levy Return?
Yes, if you are an employer in the construction industry you are required by law to complete a CITB-ConstructionSkills Levy Return annually.
Why do I need to declare if I am a member of an employer organisation?
We need to know which employers’ organisations you belong to so that we can measure support for future levy proposals...
How will I know when Direct Debit payments are to be taken from my bank account?
You will receive an Advance Notice at least 10 days prior to the first payment...
Can I still pay by Direct Debit instalments even if I don’t complete a CITB-ConstructionSkills Levy Return?
No. CITB-ConstructionSkills can only allow Direct Debit instalments if we have received a completed CITB-ConstructionSkills Levy Return.
Will I have to complete a Direct Debit mandate every year?
No. As long as you don’t cancel the Mandate with your Bank or Building Society, the arrangement will remain in place.
Will I be charged any interest or administration charges if I pay by Direct Debit?
No. There is no charge for this service.
Can I still claim Grant?
Yes, you will be entitled to claim and receive CITB-ConstructionSkills Grant as before, including Supplementary Grant providing your payments are kept up to date. Grants will be paid in full.