# The Industrial Training Levy (Construction Industry Training Board) Order 2026, Article 3: Imposition of the levy


(1) A levy is to be imposed in respect of each of the following levy periods—
(a) the period of three days beginning with the day on which this Order comes into force (in this Order referred to as “the first levy period”),
(b) the period beginning with 1st January 2027 and ending with 31st March 2027 (in this Order referred to as “the second levy period”), and
(c) the period beginning with 1st January 2028 and ending with 31st March 2028 (in this Order referred to as “the third levy period”).
(2) Subject to article 9, a person is liable to pay an amount by way of levy in respect of a levy period if that person is an employer in the construction industry at any time in that period.

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Source: https://www.legislation.gov.uk/uksi/2026/349/article/3 (the official version)
Page: https://openlegislation.uk/industrial-training-levy-construction-industry-training-board-order-2026/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.