It is understood that the review was applied for by civil engineer Buildstone on the grounds that the CITB does not apply the levy to all eligible companies.
If Buildstone is successful, the CITB will have to scrap the current scheme. A source close to the case said: 鈥淭his has potentially enormous consequences.鈥
It is understood that Buildstone started similar proceedings last year, but settled out of court.
A CITB spokesperson said: 鈥淎n application for a judicial review has been served on the secretary of state for education and employment challenging his power to make the current levy order.
Both Buildstone and the Department for Education and Employment have submitted evidence to the High Court.鈥
Lawyers for Buildstone declined to comment.
Buildstone was unavailable for comment.