Decision date
24 November 2025
Tribunal
Employment Tribunal
Jurisdiction
Scotland
Judge
Employment Judge M A Macleod
Case Summary
The Employment Tribunal dismissed the appellant's appeal against a CITB levy assessment. The appellant argued that its business was primarily focused on matters other than construction, but the Tribunal found that a significant portion of the business was still engaged in construction-related activities.
Claim Types
Other
Key Issues
- •The appellant submitted an appeal against a Construction Industry Training Board (CITB) Levy Assessment, in which they argued that the levy assessments for 2022 and 2023 should not have been imposed upon them. They argued that the appellant company should not be in scope for CITB registration and levy.
Original published judgment
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Case Details
Hearing venue
Decided at Dundee Employment Tribunal →- Case No.
- 4101230/2025
- Tribunal
- Employment Tribunal
- Level
- First instance
- Decision
- 24 November 2025
- Published
- 22 January 2026
- Jurisdiction
- Scotland
- Judge
- Employment Judge M A Macleod