What is a Scope Audit?

What is a Scope Audit?
 
A scope audit is organised by CITB NI, if an employer raises a query regarding the activities of their business and feels they do not fall within Schedule 1 of the Industrial Training Board Order 1964.
 
CITB NI will organise for a Levy Assessor to contact the employer in order to determine the main activity once the employer completes the Scope Challenge Initial Questionnaire (SCIQ).  If the SCIQ is not completed by the employer within 10 working days from receipt, the query will not be acted upon by CITB NI.
 
CITB NI scope audit will consist of an audit of the emoluments paid to PAYE and subcontractors for the year in question.  The Levy Assessor will then identify with the employer the activities of each individual of the business.
 
Once this has been completed, the Levy Assessor will pass this information back to the Levy Team.   An Internal Scope Panel meeting will then be arranged consisting of CITB NI staff not directly linked to levy to assess the information provided.
 
The Internal Scope Panel will make their decision and the Levy Manager will write to the employer with the decision. 
 
A panel of the Board namely the Board Review Committee can also review the decision of the Internal Scope Panel if the employer is still not content with the decision.

An employer has a right of appeal to the Industrial Tribunal within one month from the date of service of the invoice although CITB NI would encourage employers to contact CITB NI in the first instance to determine if the matter can be resolved without unnecessary cost or burden to either party.

General Data Protection Regulation (GDPR) came into force on 25 May 2018, and was designed to modernise laws that protect the personal information of individuals.

CITB NI collect and use data for legislative purposes only and do not share it with others except in pursuance with those obligations or tasks directly relating to those purposes.  CITB NI is GDPR compliant.

GDPR Privacy Notice for Statutory Levy Return & Grant Applications

Levy Scope Audit & Internal Scope Panel Process Map
Board Review Committee Process Map
Late Appeal Process Map