Do I need to keep records?

Yes. The Project Owner must keep records relating to the levy project for at least five years from the date building or construction work starts.

Records must be sufficient to show how the levy was calculated and paid, and should include:

• copies of all forms, notices and information provided to CITB in relation to the project;
• the site address and a description of the building or construction work carried out;
• the estimated and final project value;
• contracts, variations, invoices, receipts or other documents that evidence the value of the work and materials; and
• any other records relevant to the assessment or payment of the levy.

These records may be requested by an authorised officer to verify levy compliance.