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CITB levy (construction industry scheme)

What are the consequences of not completing a Levy return?

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We have a client in the construction industry who were contacted by the CITB and were imposed the levy.

I can see the CITB levy is a legal requirement. The client states the onus on the CITB to find such companies and impose the charge.

The client is under the impression that a newly formed company would not come under the CITB radar and therefore they could avoid this charge. 

This seems very muddy to say the least!

Can anyone point me in the direction of leglisation etc for potential penalties that this course of action may lead to?

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By Hugo Fair
28th Jul 2021 12:55

Full legislation is at https://www.legislation.gov.uk/uksi/2018/432/contents/made

Note: "The client is under the impression that a newly formed company ... could avoid this charge" - client may be confusing this (wrong) assumption with the available 'Exemption for small businesses' (which may be relevant here).
But completing a Levy Return (even if you don't need to pay the Levy) is a statutory requirement (assuming company meets the relevant criteria).

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