There is a cap on how many applications you can make for short duration achievements in any one Grants Scheme year. This cap does not apply to plant test grant where a maximum number of tests per person, per year are paid (see above).
CITB work out this number from your 2020 or 2021 Levy Return, based on how many employees you have on the payroll and your subcontractor wage bill.
They add:
- the number of employees on the payroll
- the number of Construction Industry Scheme (CIS) subcontractors who you make CIS tax deductions from (Net CIS subcontractors). (They calculate this figure by dividing your total Net CIS wage figure by £36,000 which is the average subcontractor wage based on earnings of £750 per week over 48 weeks.)
If your Net CIS wage figure is less than £3 million, they’ll use your total CIS (gross and net) wage figure instead, up to a maximum of £3 million.
They then take the sum of the two figures and multiply it by 5 to get the total cap figure for your entire workforce for the year.
Note: if your cap works out to be less than 35 achievements in a grant year, it will be adjusted up to 35.