4101230/2025Respondent won

Construction Industry Training Board (CITB)

24 November 2025·Employment Tribunal·Scotland·Employment Judge M A Macleod

Respondent

Construction Industry Training Board (CITB)

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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

The full source document is available from the official publication page.

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