2025 Annual Levy Return

It’s that time again!

The 2025 Annual Levy Return form is due for completion before 4.00 PM on 29 August.

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You are here - Levy Explained > Useful Tips on completing your Annual Levy Return > 5. Construction Establishment

5. Construction Establishment

To ensure that a fair and reasonable system is applied to all employers working in construction, levy will only be collected from the construction activity of an employer who carries out multiple activities both construction and non construction related.

The conditions are:
  • An employer who owns two or more construction establishments may elect to have all establishments assessed as if they were a single establishment.
  • We require you to identify on your Annual Return Form all establishments construction and non construction related.
  • If employee skills are transferrable between construction activities and non construction activities, levy must be paid on the total emoluments.
  • If construction activities which are not specified within our legislation are part of your establishment, CITB NI will undertake an assessment through a scope audit process to determine the main activity of the business.
  • If the majority of your activities fall within our empowering legislation levy will be collected on the total emoluments.  You must advise us in writing if you wish to receive a joint assessment notice in respect of each construction establishment.

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