Complete your 2025 Construction Industry Levy annual return

Employers involved in construction activity in NI and working for 27 or more weeks in the tax year must register with CITB NI.

Construction industry employers working in Northern Ireland are required by law to register and complete an annual Levy Return form issued by the Construction Industry Training Board Northern Ireland (CITB NI).

This Levy is payable by construction employers with a wage bill over £80,000. Employers who are not eligible to pay the levy because their wage bill is below this level must still complete the annual Levy Return.

The money raised through Levy helps to share the investment across the industry to help maintain a solid skills base, meeting the immediate needs of individual customers, and provides a long-term benefit to the whole industry by helping avoid skills shortages.

Registered employers can claim grants during the year for training and qualification achievements in many disciplines that will improve the performance of your business. Grants are available for:

• employing apprentices
• qualifying and upskilling your existing workforce
• obtaining an initial Industry Registration Scheme Card
• employing an Industrial Placement Student
• travel and accommodation for courses not available in NI

Find out more about how to register with CITB NI and how to complete your annual Levy Return online.

The deadline for Levy Returns is 4pm on Friday 29 August 2025.

First published 22 August 2025