The Department for the Economy’s 2026 Order keeps the statutory construction training levy in place for Northern Ireland employers within scope of CITB NI. The levy period runs from 1 September 2026 to 31 August 2027, and the Order comes into operation on 31 August 2026. (niassembly.gov.uk) According to the Department’s explanatory memorandum, the measure lets CITB NI continue raising funds for training across the sector. The Order also states the charge remains within the statutory ceiling, which the Department estimates at 1% of relevant earnings. (niassembly.gov.uk)
For employers, the main message is continuity rather than a policy shift. The rate stays at 0.55% of relevant earnings, matching the previous levy period, and employers with relevant earnings of less than £80,000 remain outside the charge. (niassembly.gov.uk) The Order also keeps the rule that no remission is available. In its memorandum, the Department says it is content to retain the same rate for another year because that preserves consistency, and it says no Regulatory Impact Assessment was prepared because the rule does not add a new burden. (niassembly.gov.uk)
The levy is assessed by construction establishment, not just by employer at headline level. The Order treats an establishment as in scope where it is engaged wholly or mainly in the construction industry for 27 or more weeks in the base period, with adapted rules for sites that started trading during that year. (niassembly.gov.uk) The Board may assess each establishment separately, although it can agree with an employer to combine multiple establishments into one assessment. The default base period starts on 6 April 2025, while a written election can switch the calculation to the alternative period starting on 6 April 2026. (niassembly.gov.uk)
Relevant earnings are drawn widely. The calculation includes taxable earnings and other payments made under a contract for service or otherwise than under a contract, which means employers should not read the levy as applying only to standard payroll in a narrow sense. (niassembly.gov.uk) There is, however, a specific exclusion. Earnings paid to a person engaged wholly in the supply of food or drink for immediate consumption are ignored when the Board reckons relevant earnings for levy purposes. (niassembly.gov.uk)
The £80,000 exemption is tested across the employer’s relevant earnings, including where the business operates through more than one construction establishment. In practice, a multi-site employer cannot assume that each site benefits from a separate threshold. (niassembly.gov.uk) The drafting also matters when sites move or close. A change of location, or a temporary or seasonal suspension, is not treated as a cessation of business; where an establishment does cease during the levy period, the amount due is reduced in proportion to the days for which the site was operating. (niassembly.gov.uk)
Payment timing is fixed in the Order. In the standard case, each assessment notice is payable in two instalments due on 1 October 2026 and 1 February 2027, and the amount shown in a notice is rounded down to the nearest £1. (niassembly.gov.uk) Where an employer makes the alternative-base-period election, the Board may issue more than one assessment notice for the same establishment, but there must be at least four months between notices and each notice may only cover levy that has already accrued. Each such notice is payable one month after it is served. (niassembly.gov.uk)
The appeals route remains important. An employer may appeal an assessment to an industrial tribunal within one month of service, and the Board or tribunal may allow more time in the cases set out in the Order. Recovery is paused until the appeal window has expired or, if an appeal is brought, until it is withdrawn or decided. (niassembly.gov.uk) For finance teams, the immediate task is to review payroll and other payment records by establishment ahead of 1 September 2026, test the £80,000 exemption across the business as a whole, and decide whether an election using the alternative period from 6 April 2026 better reflects recent payroll. The Department’s memorandum says the Northern Ireland approach remains broadly similar to the equivalent Great Britain instrument, but the rate is settled through local employer consultation. (niassembly.gov.uk)