Apprenticeship Levy

The Apprenticeship Levy is a UK business levy to be used from May 2017 to fund apprenticeship training. The levy will only be paid by companies with annual pay bills in excess of £3 million, and will be payable at 0.5% of the total paybill (i.e. not just the element over £3 million) minus a "levy allowance" of £15,000.

The levy will be paid through the Pay-as-you-earn (PAYE) process alongside payment of Income Tax and National Insurance contributions.

The use of the levy for funding apprenticeships which commence after 1 May 2017 will be the responsibility of the Department for Education and the Skills Funding Agency in England. There will be separate arrangements in Scotland, Wales and Northern Ireland, since apprenticeships are a devolved policy.

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