“Construction Industry Levy” has to be paid by contractors in the construction industry in respect of construction operations with a value exceeding $3 million*.
* The levy thresholds under Construction Industry Council Ordinance (Cap. 587) and Construction Workers Registration Ordinance (Cap.583) were raised from $1 million to $3 million with effect from 30 July 2018. The amendment of levy threshold will not be applied retrospectively to any construction operations which have commenced or been tendered before the effective date of the amendment.
Forms of “Notice of Commencement”, “Notice of Payment” and “Notice of Completion”, and the “Notice of Objection” can be downloaded here.
Last Updated: 2021-02-01 14:58:39