A Comprehensive Guide to CITB Levy and Grant Verification

The CITB Levy and Grant system plays an important role in funding and supporting training in the construction industry. As part of its statutory duty under the Industrial Training Act 1982, CITB ensures compliance through a verification process. Whether you’re new to the scheme or looking to optimise your submissions, this guide will help you navigate the process with confidence.

Why Is Levy and Grant Verification Important?

The CITB Levy and Grant Verification Team reviews employer submissions to:

• Verify that Levy Returns are accurate and submitted on time.

• Confirm grant claims comply with the CITB Grants Scheme rules and are supported by evidence of completed training.

• Assist employers in compiling correct figures if their returns are incomplete or incorrect.

Non-compliance can result in estimated Levy assessments, which may lead to excessive charges and complications in claiming grants.

Key Steps in the Verification Process

Levy Return Verification

When selected for review, you’ll need to provide specific documentation to verify your Levy Return, including:

1. Payroll (PAYE) End-of-Year Reports: Showing total taxable payments to all employees, including directors and leavers, for the relevant tax years.

2. P60s, P45s, P11s, or HMRC Real-Time Information (RTI) Records: Samples may be required for validation.

3. HMRC Online Contractor’s Monthly Returns (CIS300).

Grant Verification

For grant claims, additional verification is required. Employers must provide:

1. The same payroll documents as above, including PAYE records and RTI reports.

2. Contractor returns (CIS300).

CITB may also request further evidence of training and eligibility, depending on the grant type.

CITB Grants Scheme

The CITB Grants Scheme operates across fiscal years. Verification ensures grant claims comply with the rules for each period.

Grant Scheme Timelines:

• 2016/2017: August 1, 2016 – July 31, 2017

• 2017/2018: August 1, 2017 – March 31, 2018

• 2018/2019: April 1, 2018 – March 31, 2019

• 2019/2020: April 1, 2019 – March 31, 2020

• 2020/2021: April 1, 2020 – March 31, 2021

The Levy Return year relates to the tax year ending on April 5. For example, the 2019 Levy Return covers the tax year ending April 5, 2019.

Why Might Your Business Be Selected for Review?

Levy Verification:

• Ensures employers submit accurate Levy Returns and pay the correct amount.

• Addresses outstanding Levy Returns, which impact grant claims.

Grant Verification:

• Ensures grant claims align with the Grants Scheme rules and are backed by evidence of training.

Frequently Asked Questions

1. I don’t have time for the process—what can I do?

Verification is a legal requirement. However, you may explore submitting evidence via post or email by contacting the CITB Levy and Grant Verification Team at 0300 456 7848.

2. How long will the verification take?

Most reviews are completed within two hours, depending on the size and complexity of your returns and grant claims.

3. Can my accountant handle the verification?

Yes, CITB can coordinate with your accountant or other representatives. However, direct contact with you may be necessary for certain clarifications.

4. What if I believe my business shouldn’t be registered with CITB?

If your business primarily operates in the construction industry, employs at least one person (including directors), or pays subcontractors, you likely meet the registration criteria. CITB can discuss this further during a visit.

5. How can I deregister from CITB?

Deregistration is only possible if your business no longer meets the registration criteria or has ceased trading.

6. Can deductions be made from payments to subcontractors?

No. The Industrial Training Act 1982 does not authorise Levy deductions from subcontractor payments.

7. How can I submit future Levy Returns online?

You can register for online submissions at citb.co.uk/levy. However, online submission may not be available during verification.

8. Is my personal data secure?

CITB securely holds and processes your data solely for its role as an Industrial Training Board. For more details, refer to the CITB Privacy Policy at citb.co.uk/privacy.

Tips for Success

1. Prepare Records in Advance: Keep accurate and updated payroll and contractor documentation.

2. Submit Levy Returns on Time: However, if selected for verification, wait until figures are agreed upon before submission.

3. Understand Grant Rules: Ensure your claims align with the relevant Grants Scheme.

Need Help?

For more information or assistance, contact the CITB Levy and Grant Verification Team:

• Phone: 0300 456 7848
• Email: [email protected]
• Website: citb.co.uk

Staying compliant with CITB’s Levy and Grant requirements not only avoids complications but also maximises the opportunities for funding and growth in your business.

Need more support with construction qualifications and courses? Get in touch with our knowledgeable team.