Simplified CITB levy targeting the middle man?

Simplified CITB levy targeting the middle man?

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Under the new simplified  scheme, the CITB have said that removing the offset for labour only income received will only affect 10% of levy payers.  We have calculated that our client will be 40k worse off under the new scheme as a result of this change. They are in effect the middle man, they pay loads of self employed subbies and deduct the 20% tax and record on CIS300. This is the information CITB will use to calculate the levy charge. They themselves have gross CIS status meaning the main contractors (large building companies) do not deduct tax from them and will therefore not need to pay the levy .... or am I missing something?

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