Gillies and Mackay Ltd v Construction Industry Training Board (CITB)

EMPLOYMENT TRIBUNALS (SCOTLAND) Case No: 4101230/2025 Appeal Hearing at Dundee on 22 October 2025 Employment Judge M A Macleod Tribunal Member N M Richardson Tribunal Member P Fallow Gillies and Mackay Ltd Appellant Represented by: Ms C Mackay, Chief Executive Construction Industry Training Board (CITB) Respondent Represented by: Mr J Byrne, ITA Compliance Manager

JUDGMENT OF THE EMPLOYMENT TRIBUNAL The Judgment of the Employment Tribunal is that the appellant’s appeal fails, and is dismissed.

REASONS

1. 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.

2. The respondent submitted an ET3 in which they resisted the appeal, and maintained that the application of the levy was entirely appropriate in the circumstances.