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Key differences between the CITB Levy and the Growth and Skills Levy

CITB Levy Growth and Skills Levy
Who it applies to: Construction employers registered with UK employers with an annual UK
the Construction Industry Training Board payroll over £3 million
(CITB)
Sector coverage: Construction industry only All sectors of the UK economy
Administered by: Construction Industry Training Board (CITB) HMRC / Department for Education
Payroll threshold: Applies once assessment thresholds are Applies to employers with UK payrolls
met (small employers may be exempt) above £3 million

Levy rate: Variable rates based on employment Fixed rate of 0.5% of total UK pay bill
status (e.g. PAYE and CIS labour)
How it is paid:: Assessed annually and paid directly to CITB Collected monthly through PAYE

Purpose of the levy To fund construction-specific training, To fund apprenticeships and approved
qualifications and skills development wider skills training

Use of funds: Grant-based funding for approved CITB Employer-controlled digital account
training and qualifications funding

Eligible training: Construction-specific training, short Apprenticeships, foundation

courses, grants and qualifications apprenticeships, modular training

and short courses
Access to funds: Employers apply for CITB grants Employers spend funds directly via
their Growth and Skills Levy account
Fund expiry rules: No digital account expiry Funds expire after 12 months if STEP UP THE BENEFITS
(grant-based system) unused
Government top-up: Not applicable No government top-up under the
Growth and Skills Levy WITH SIKA
Relationship to Supports some apprenticeship-related Apprenticeships remain a core funded
apprenticeships: costs through grants activity
Typical employer Construction employers may be required Only applies to larger employers based
impact: to pay regardless of size on payroll size

How do I find out more about the floorlaying
apprenticeship? How do I apply
for the floorlaying

Go Construct is a website where people can learn more about what apprenticeship?

working in the flooring sector is like and specifically, about the role of
a floorlayer: a typical day, activities and the pay scales. The website If you are looking for
supports young people looking for opportunities to gain skills and apprenticeship opportunities
employment, as well as more experienced people looking to change careers. in floorlaying you can access
lots more information through
For more information visit www.goconstruct.org and search for direct channels such as
‘Commercial Floorlayer’ or see pages 40-42 for the CFA guide to apprenticeships.gov, Talentview
apprenticeships Construction and CITB. See
pages 36-46 (section 4) for
more information on this.
@SikaLimited
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18 CFA Contract Flooring Industry Training Guide 2026 Visit: www.cfa.org.uk Tel: 0115 941 1126
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raining Guide
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Contract Flooring Industr