Mr Charles, Managing Director v The Construction Industry Training Board — 2022

Robert S Charles Ltd appealed against five CITB levy notices issued for 2016 to 2020, which together amounted to approximately £19,000. The most recent notice was dated 30 July 2021 in the sum of £1,998. The tribunal noted that the appeal was brought out of time, but CITB allowed it to proceed so that the arguments could be heard.

The tribunal set out the statutory framework under the Industrial Training Act 1982 and the relevant Levy Orders, including article 15 of the 2021 Order, which allowed an appeal against an assessment. The central issue was whether the appellant was within scope of the construction levy regime and, if so, whether the tribunal could consider complaints about the way the Board had treated other businesses and the absence of training provision in the appellant’s sector.

On scope, the tribunal accepted CITB’s case that the appellant’s work fell within the relevant categories in Schedule 1. Mr Charles conceded that installing kitchens amounted to alteration of a room as part of a building, that manufacturing built-in storage units was work covered by the schedule, and that other activities were related or ancillary to the principal activities. The tribunal therefore held that the appellant was in scope and that part of the appeal failed.

The tribunal had sympathy with the appellant’s position that competing businesses had not been registered and that CITB did not provide training within the kitchen manufacture and installation sector, but held that those complaints did not concern the validity or quantum of the notices issued against the appellant. It concluded that it had no jurisdiction under the appeal provisions to determine those points, and the appeal was dismissed.