This publication is prepared by the Construction Industry Council (CIC) to provide guidance on the administration matters in relation to construction industry levy but is NOT intended to constitute any legal or other professional advice on the provisions of the Construction Industry Council Ordinance or the Industrial Training (Construction Industry) Ordinance. Furthermore, if there are any discrepancies between this publication and the two ordinances, the latter will prevail.
Enquiries on this publication may be made to and assistance may be sought from the Finance Department of CIC at –
These guidelines aim to help readers understand the procedures for assessment and collection of Construction Industry Levy (CIL) by the Construction Industry Council (CIC) in accordance with the provisions of the CIC Ordinance (CICO) (Cap 587).
Before the amalgamation of CIC and the former Construction Industry Training Authority (CITA) on 1 January 2008, a levy, known as CIL, was collected by CITA under the provisions of the Industrial Training (Construction Industry) Ordinance (Cap 317) (ITCIO) on construction operations carried out in Hong Kong. Upon the amalgamation, CITA was dissolved and ITCIO was repealed. Henceforth CIL is collected by CIC in accordance with the provisions of CICO.
However, by virtue of section 83 of the CICO, the levy mechanism in ITCIO will still apply to the following types of construction operations with the powers conferred and the functions imposed on CITA under ITCIO being exercised and performed by CIC – a. construction operations the tender for which had been submitted to the employer before 1 January 2008; b. other construction operations carried out under a construction contract, if the contract had been entered into before 1 January 2008 or the construction operations had commenced before 1 January 2008; and c. construction operations other than those referred to in (a) and (b), that had commenced before 1 January 2008.
The levy mechanism in CICO will apply to construction operations not covered by (a) to (c) above.
For the sake of simplicity, construction operations subject to the ITCIO mechanism will be referred to as "construction operations tendered before 1 January 2008" while construction operations subject to the CICO mechanism will be referred to as "construction operations tendered on or after 1 January 2008".
The contents of the following sections apply to the levy mechanisms in both ITCIO and CICO given the similarities in the procedures prescribed in the two ordinances.
As a result of the provisions of section 83 of CICO and the evolution of the provisions of ITCIO over the years, construction operations are subject to the following levy regimes –
Period of submission of tenders to employer From (inclusive of date shown) To (exclusive of date shown)