The
consultation by the Construction Industry Training Board (CITB) on its proposed levy for the period from 2022 to 2025 has now closed. The CITB is finalising its levy proposals before opening a period of consensus from 4 June 2021 to 15 August 2021 during which construction businesses will be able to comment. The
CITB levy applies to all employers engaged wholly or mainly in construction industry activities and is used by the CITB to ensure that construction employers have the skilled workforce they need. Levy rates have been temporarily reduced to reflect financial hardship caused by the COVID-19 pandemic.
Off-payroll working
HMRC s
changes to the off-payroll working rules (IR35) came into force on 6 April 2021 following an announcement in February 2021 that the rules would apply only to payments made for services provided on or after 6 April 2021. The changes confirm: where a worker has no interest in a company, the company will not be a relevant intermediary (which wa