I dont think you understood my question or the "levy" side of things
On the CITB web site it states that the only body in the UK legally allowed to take the levy from employers is itself! It also states that Labour only sub-contractors (me) should not be liable.
Both my accountants and me are of the belief that the "levy" taken from me is not legal, and my question is can I claim it back to 2002?
This issuse has nothing to do with TAX or tax relief.
In 2010, I recieved a letter from the company I was sub contracting to, stating that they had "taken in error" citb levy and enclosed a cheque for moneys taken during 2009 and 2010.
SO, my question is,,,, can I claim back the levy taken before then back to 2002?
The answer is no. Please look at CISR15110, the HMRC web site on the subject which makes it perfectly clear that these deductions can be made from subcontractors. In any event 2002 is beyond the Limitation Period of 6 years so you would be on a hiding to nothing trying to reclaim the moneys, sorry.