You're using our new website - features may change as we make improvements. We'd love your feedback
This calculator will give you a guide to what Levy your organisation may pay in 2025 and 2026
To help you see what your CITB Levy may look like in relation to the 2024 and 2025 Levy Returns, we have produced a simple calculator. This calculator will give you a guide to what Levy your organisation may pay in 2025 and 2026 and how this may look as part of a direct debit (final payment dates to be confirmed).
The 2025 Levy Return form will be posted out in Mid-May and available on the CITB online portal from early May, an email notification will be sent to Levy online users when available.
Use the calculator to estimate the CITB Levy you will pay in 2025/26 based on the 2023/24 tax year (6 April 2023 to 5 April 2024).
The calculator will give you a guide to the Levy you will pay. The actual amount you will pay will be shown on your Levy Assessment you will receive shortly after assessment.
The calculator for 2024 includes the 'Small Business Levy Exemption' if your wage bill (PAYE and Net CIS) is below £135,000 and the 'Small Business Levy Reduction' if your wage bill (PAYE and Net CIS) is between £135,000 and £449,999.
To help you fill in this section of the calculator, use your:
2024 Levy Return, if you have completed this
Monthly HMRC CIS300 or CIS online returns for the 2023 to 2024 tax year
Payroll records for the 2023 to 2024 tax year.
The Levy rates for the 2023 to 2024 tax year are:
0.35% on payments to employees through PAYE
1.25% on payments to subcontractors taxed under the Construction Industry Scheme (CIS)
Use the calculator to estimate the CITB Levy you will pay in 2026/27 based on the 2024/25 tax year (6 April 2024 to 5 April 2025).
The calculator will give you a guide to the Levy you will pay. The actual amount you will pay will be shown on your Levy Assessment Notice which you will receive in the Spring of 2026.
The calculator for 2025 includes the proposed* 'Small Business Levy Exemption' if your wage bill (PAYE and Net CIS) is below £150,000 and the proposed* 'Small Business Levy Reduction' if your wage bill (PAYE and Net CIS) is between £150,000 and £499,999.
To help you fill in this section of the calculator, use your:
2025 Levy Return, if you have completed this
Monthly HMRC CIS300 or CIS online returns for the 2024 to 2025 tax year
Payroll records for the 2024 to 2025 tax year.
The proposed* Levy rates for the 2024 to 2025 tax year are:
0.35% on payments to employees through PAYE
1.25% on payments to subcontractors taxed under the Construction Industry Scheme (CIS)
*The Small Business Levy Exemption and Small Business Levy Reduction are proposed and will be confirmed later. The Levy Rates are proposed to remain unchanged but will be confirmed later.
Total gross taxable payments to employees, before deductions
Only fill this section if you have subcontracted.
The quick calculation is based on a CIS tax rate of 20%. If you used any CIS sub-contractors that were taxed at 30%, the quick calculation is likely to be higher than the actual Levy you pay. For a more accurate result, use the detailed calculation.
Total tax deducted from sub-contractors paid through CIS
Total tax deducted from sub-contractors paid through CIS
Total payments, less the cost of materials, made through CIS to taxable sub-contractors
| Payments 2023-2024 tax year | Payments 2024-2025 tax year | |||
|---|---|---|---|---|
| PAYE |
|
|
||
| CIS sub-contractors |
|
|
|
|
| Levy reduction | ||||
| Total Levy |
|
|
| PAYE | |
|---|---|
| Payments 2023-2024 tax year |
|
| Payments 2024-2025 tax year |
|
| PAYE 2023-2024 |
|
| PAYE 2024-2025 |
|
| CIS sub-contractors | |
| Payments 2023-2024 tax year |
|
| Payments 2024-2025 tax year |
|
| CIS 2023-2024 | |
| CIS 2024-2025 | |
| Levy reduction | |
| Levy reduction 2023-2024 |
|
| Levy reduction 2024-2025 |
|
| Total Levy | |
| Total Levy 2023-2024 |
|
| Total Levy 2024-2025 |
|
| Total Levy with 50% rate reduction for 2024 Levy | |
|
|
|
To take advantage of the interest-free direct debit you will need to complete and return a direct debit mandate that will accompany your Levy Assessment Notice. Existing direct debits will automatically switch to the new instalment plan outlined above.
10 interest-free instalments of
Paid June 2025 to March 2026
10 interest-free instalments of
Paid from May 2026 to February 2027