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Who should complete a Levy Return?
Under the Industrial Training Act 1982 and consequent
Levy Orders, CITB must raise a levy assessment on all
employers in the construction sector. Each year, every
construction employer* on the CITB register is obliged to
complete an annual Levy Return providing information
about their workforce and wage bill for the fiscal year so a

Levy Assessment can be calculated.

* In the flooring sector, we are in a slightly unique position. In

principle not all of the work that flooring contractors carry out

automatically falls within ‘scope activity’, requiring companies to

pay the levy. For flooring contractors, the type of flooring that a
company install is also important, the following activities are
deemed to be construction and non-construction activities for
CITB purposes
Levy reduction for small
businesses Construction (in-scope activity)
Under the 2026 Levy Order, if your total • Timber (solid and engineered wood)
wage bill (payroll and Net CIS) is between • Timber based laminates
£150,000 and £499,999 your organisation
will receive a 50% reduction on your levy. • Ceramic tiles and natural stone
This is called the ‘Small Business Levy • Subfloor preparation (inc. primer, dpm, smoothing
Reduction’. compounds and fabricated underlayments)
• Flooring Accessories (nosings and skirting)
Levy exemption for small
businesses Non-Construction (not in-Scope activity)
Under the 2026 Levy Order, if your total wage • Terrazzo/mosaic flooring
bill (payroll and Net CIS) is under £150,000 • Textile (inc. broadloom and carpet tile)
your organisation won’t have to pay the • Entrance flooring systems
levy. This is called the ‘Small Business Levy • Mats (loose lay)
Exemption’. • Rugs
You must still complete a Levy Return even • Resilient flooring (rubber, cork, linoleum and vinyl
if you don't need to pay a Levy, as it is a including loose lay floor panel)
statutory requirement.

If you want to appeal against paying the levy, you to Levy directly to an Employment Tribunal within
may wish to informally challenge your assessment one month from the date of service of the Levy
to Levy with CITB or request an extension of time Assessment Notice. If you wish to lodge an appeal
in which to lodge an appeal to the Employment with the Employment Tribunal, please contact your

Tribunal. local Employment Tribunal office.
The Board’s address for service of such challenge You do not have to pay a fee to lodge an appeal
or application for extension is: against assessment to Levy.
Levy Appeals Team, CITB, Bircham Newton,
King’s Lynn, Norfolk, PE31 6RH An appeal lodged and accepted by an Employment
Tribunal will suspend any action by CITB to recover
You may formally appeal against your assessment the Levy until the determination of the appeal.

raining Guide
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Visit: www.cfa.org.uk Tel: 0115 941 1126 CFA Contract Flooring Industry Training Guide 2026 81
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