The Industrial Training Levy

Introduction

The Industrial Training Levy (Construction Industry Training Board) Order 2015 is a legislative framework designed to ensure that employers within the construction sector contribute towards industry-specific training and development. Effective from the day after its enactment on 10th March 2015, this Order outlines the levy imposition, assessment, exemptions, and payment regulations to support the Construction Industry Training Board’s (CITB) activities.

Imposition of the Levy

A levy is imposed on employers in the construction industry for three specific levy periods, each defined with precise dates. Employers are liable if they operate within the construction sector during these periods.

Base Periods

The base periods used to assess the levy are specified for each levy period, starting from April 2013 through to April 2015, ensuring that the levy calculations are based on historical data.