Page 90 - CFA_TrainingGuide25

Who should complete a Levy Return?
Under the Industrial Training Act 1982 and consequent
Levy Orders, CITB must raise a levy assessment on all
employers in the construction sector. Each year, every
construction employer* on the CITB register is obliged to
complete an annual Levy Return providing information

about their workforce and wage bill for the fiscal year so a
Levy Assessment can be calculated.

* In the flooring sector, we are in a slightly unique position. In

principle not all of the work that flooring contractors carry out
automatically falls within ‘scope activity’, requiring companies to

pay the levy. For flooring contractors, the type of flooring that a

company install is also important, the following activities are
deemed to be construction and non-construction activities for
CITB purposes
Construction (in-scope activity)
Levy reduction for small
businesses • Timber (solid and engineered wood)
• Timber based laminates
If your total wage bill (payroll and Net CIS)
is between £135,000 and £449,999 your • Ceramic tiles and natural stone
organisation will receive a 50% reduction on • Subfloor preparation (inc. primer, dpm, smoothing
your levy. This is called the ‘Small Business compounds and fabricated underlayments)
Levy Reduction’. • Flooring Accessories (nosings and skirting)
Levy exemption for small Non-Construction (not in-Scope activity)
businesses • Terrazzo/mosaic flooring
If your total wage bill (payroll and Net CIS) is • Textile (inc. broadloom and carpet tile)
under £135,000, your organisation will not • Entrance flooring systems
have to pay the levy. This is called the ‘Small • Mats (loose lay)
Business Levy Exemption’. • Rugs
You must still complete a Levy Return even • Resilient flooring (rubber, cork, linoleum and vinyl
if you don't need to pay the Levy, as it is a including loose lay floor panel)
statutory requirement.

If you want to appeal against paying the levy, you to Levy directly to an Employment Tribunal within
may wish to informally challenge your assessment one month from the date of service of the Levy
to Levy with CITB or request an extension of time Assessment Notice. If you wish to lodge an appeal
in which to lodge an appeal to the Employment with the Employment Tribunal, please contact your
Tribunal. local Employment Tribunal office.

The Board’s address for service of such challenge You do not have to pay a fee to lodge an appeal
or application for extension is Levy Appeals Team, against assessment to Levy.
CITB 2nd Floor, Sand Martin House, Bittern Way,
Peterborough, PE2 8TY An appeal lodged and accepted by an Employment
Tribunal will suspend any action by CITB to recover
You may formally appeal against your assessment the Levy until the determination of the appeal.

FA
FA
90 C C CFA Contract Flooring Industry Training Guide 2025 Visit: www.cfa.org.uk Tel: 0115 941 1126
raining Guide
y T
Contract Flooring Industr