#2026/349The Industrial Training Levy (Construction Industry Training Board) Order 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This statutory instrument imposes a training levy on employers in the UK construction industry for the levy periods beginning in 2026. It sets out base periods for calculating the levy, defines which construction establishments are assessable, and details how the levy amount is calculated based on an employer's payroll. Employers with a small number of employees are exempt. The order also covers assessment notices, payment deadlines, appeals, and exemptions via certificates. It was made under the Industrial Training Act 1982 to ensure adequate training in the sector, with parliamentary approval.
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Key Changes
- Imposes industrial training levy on construction employers effective from 25 March 2026
- Exempts employers with small number of employees as determined by Secretary of State
- Defines base periods for levy calculation and assessment of construction establishments
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Obligations
What this law requires
Employers in the UK construction industry must pay a training levy calculated based on their payroll for levy periods beginning in 2026, unless exempted
Employers must pay the levy by the payment deadline specified in assessment notices issued by the Construction Industry Training Board
Employers must respond to assessment notices within the prescribed time period to appeal the levy assessment if they dispute it
Employers with a small number of employees are exempt from paying the levy; those meeting exemption criteria must apply for or declare exemption status
Employers may obtain a certificate of exemption from the Construction Industry Training Board to evidence their exempted status