Understanding construction tax obligations
- 2 steps
UK Statutory Instrument
2026
United Kingdom
The Industrial Training Levy (Construction Industry Training Board) Order 2026
At a glance
What's here
4 compliance obligations, 2 practical guides · 1 journey
Who this Act binds
Plus 4 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.
Supporting — topic alignment
1 guidesMentioned in related content
1 guidesWhat 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.
Construction establishments to be assessed
Other duties (1) — Crown / regulator
- Board must assess levy for each construction establishment each levy period Statutory regulator
Assessment notices
Other duties (1) — Crown / regulator
- Construction Industry Training Board must send levy assessment notices to employers Statutory regulator
Withdrawal of assessments
Other duties (1) — Crown / regulator
- Construction Industry Training Board must issue withdrawal notices for cancelled assessments Statutory regulator
Certificate of payment
Other duties (1) — Crown / regulator
- Board must issue certificate of levy payment on request Statutory regulator
Browse 12 other sections — procedural / definitional / commencement
Citation, commencement and extent
Interpretation
Imposition of the levy
Base periods
Treatment of construction establishments as one establishment
Assessment of the amount of levy
Total amount of levy
Exemptions
Amendment of assessments
Service of notices
Time at which payment becomes due and recoverable
Time to appeal
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