CITB Levy

Mitchells Scaffolding

Mitchells Scaffolding

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Jan 14, 2011
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Location
Accrington Lancashire
Need help with the Levy this year I am having to do this years and I do not know what I have do do I know that Scaffold sub contractors are hired to supply and erect scaffold and dismantle and are therefore not labour only so what does this mean I am at a loss with this our guy that used to do this has retired and I need your invaluable help please
 
Do I need to pay Levy/How much do I have to pay?

Your total wage bill consists of your total Pay As You Earn (PAYE) for a year and your total payments made to labour only sub-contractors (LOSC) for a year.

If your total wage bill is £79,999 or less you are not required to pay Levy (but you do still have to complete a Levy Return)

If your total wage bill is £80,000 or more you are required to pay Levy. You will pay: 0.5% on your Total PAYE for a year + 1.5% on your total labour only sub-contractor payments for a year.

If your total wage bill is £80,000 or more but less than £100,000 please see box below for the new Small Business Levy Reduction.

This may help or take a look on their site.

---------- Post added at 01:12 PM ---------- Previous post was at 01:11 PM ----------

Labour only will be when you hire scaffolders on a non PAYE basis.
 
I thought labour only means no material supplies , paye or hired in.?
 
I have filled these in the last few years and my understanding is any payments made to subbys. I think it is to gauge the amount you pay out in wages both to your PAYE lads and any subbys you have employed during the given year.

My lads are all PAYE and I have never employed a subby so my entry is 0
 
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