UK Statutory Instrument SI 2026 United Kingdom

The Industrial Training Levy (Construction Industry Training Board) Order 2026

This Order gives effect to levy proposals of the Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State under section 11 of the Industrial Training Act 1982 (c. 10) (“the Act”). The levy proposals were for the imposition of a levy on employers engaged wholly …

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Plus 4 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.art005 Construction establishments to be assessed Regulated
Other duties (1) — Crown / regulator
  • Board must assess levy for each construction establishment each levy periodStatutory regulator
s.art010 Assessment notices Regulated
Other duties (1) — Crown / regulator
  • Construction Industry Training Board must send levy assessment notices to employersStatutory regulator
s.art011 Withdrawal of assessments Regulated
Other duties (1) — Crown / regulator
  • Construction Industry Training Board must issue withdrawal notices for cancelled assessmentsStatutory regulator
s.art016 Certificate of payment Regulated
Other duties (1) — Crown / regulator
  • Board must issue certificate of levy payment on requestStatutory regulator
12 other provisions — procedural and definitional
s.art001 Citation, commencement and extent
s.art002 Interpretation
s.art003 Imposition of the levy
s.art004 Base periods
s.art006 Treatment of construction establishments as one establishment
s.art007 Assessment of the amount of levy
s.art008 Total amount of levy
s.art009 Exemptions
s.art012 Amendment of assessments
s.art013 Service of notices
s.art014 Time at which payment becomes due and recoverable
s.art015 Time to appeal

Help complying

Guvnor’s practical routes through this instrument.

Understanding construction tax obligations

A complete picture of how CIS, VAT reverse charge, CITB, and PAYE work together for construction businesses. Learn how these four tax …
2 more guides that reference this instrument
CITB and ECITB training levies for construction Construction tax compliance - how CIS, VAT, CITB, and PAYE work together

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.