Understanding construction tax obligations
- 2 steps
UK Act of Parliament
1982
United Kingdom
Industrial Training Act 1982
At a glance
Enforced by
What's here
9 compliance obligations, 2 practical guides · 1 journey · 2 statutory instruments
Penalty landscape
1 of 9 obligations carry a fine up to £2,500. 8 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Employer 3
Plus 6 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
2 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Employers also bound by 171 other Acts (top 5 shown)
- Provision and Use of Work Equipment Regulations 1998 1998 204 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 201 duties
- Electricity at Work Regulations 1989 1989 55 duties
- Fire Safety (Scotland) Regulations 2006 2006 51 duties
- TULRCA 1992 1992 47 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 4 other Schedules — structural / supplementary
Transitional Provisions and Savings
Industrial Training Boards
Consequential Amendments
Enactments Repealed
Winding up of boards.
- Pay any levy imposed by a revocation order Employer
Power to obtain information from employers.
Fine up to £2,500- Fail to provide information or keep records for Training Boards Employer
Provisions supplementary to s. 6.
Other duties (1) — Crown / regulator
- Secretary of State may direct training boards to collect information Crown / Minister / Government department
Reports and accounts.
Other duties (1) — Crown / regulator
- Industrial training boards must submit annual reports and audited accounts Crown / Minister / Government department
Training for employment overseas.
Other duties (1) — Crown / regulator
- Industrial training boards must keep separate accounts for overseas training Statutory regulator
Provisions supplementary to s. 11.
Other duties (1) — Crown / regulator
- Industrial training boards must ensure new levy orders cancel old ones Statutory regulator
Exemption certificates.
- Apply for an exemption from the industrial training levy Employer
Default powers in relation to proposals.
Other duties (1) — Crown / regulator
- Secretary of State may direct Industrial Training Boards to submit proposals Crown / Minister / Government department
Financial provisions.
Other duties (1) — Crown / regulator
- Secretary of State may provide grants, loans, and financial directions to ITBs Crown / Minister / Government department
Browse 14 other sections — procedural / definitional / commencement
Establishment of industrial training boards.
Establishment of committees.
Transfer of establishments’ activities from industry of one board to that of another.
Transfer of assets on revocation or amendment of industrial training order.
Transfer of staff employed by boards.
Functions of boards.
Publication of information.
Levies.
Proposals for exemption certificates.
Enterprise zones.
Industrial injuries benefit for accidents in training.
The Industrial Training Boards’ Combined Pension Fund.
Transitional and consequential provisions, repeals and savings.
Short title, extent and commencement.
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Building Support: the review of the Industry Training Boards (November 2017) (opens in a new tab) Detailed Guidance
- Industrial Training Boards - Historical Records (opens in a new tab) Detailed Guidance
- CITB Grants & Funding (opens in a new tab) Other
- CITB Levy Return - Who must send and how? (opens in a new tab) Other
- Levy proposals backed as Engineering Construction Industry delivers new mandate for ECITB (opens in a new tab) Other
- ECITB Industrial Training Levy (opens in a new tab) Other
- CITB achieves Consensus for its 2026-29 Levy Proposals (opens in a new tab) Other
- CITB Levy Rates and Exemptions (opens in a new tab) Other
- CITB levy, grants and funding (opens in a new tab) Detailed Guidance
- VAT domestic reverse charge for building and construction services (opens in a new tab) Detailed Guidance
- ... and 3 more
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
Construction Industry Training Board
Statutory training board for the construction industry. Collects the CITB Levy from construction employers and operates the Construction Skills Certification Scheme (CSCS). …
Connected legislation
2 statutory instruments
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Explore more
Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.