“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.*
Starting as from 1st July 2023, all Contractors and Authorized Persons have to make use of the Levy E-service platform to submit Levy Forms.
No.1 - Levy Collection Procedures
No.2 - Objection Made to the Objections Board
No.3 - Levy on Repair and Maintenance of Electrical and Mechanical Works
Last Updated: 2023-05-19 12:15:49