Apprenticeship Levy
Employment levy in the UK
The Apprenticeship Levy is a UK tax on employers which is used to fund apprenticeship training.
Introduced at the start of the 2017/18 tax year, it is payable by all employers with an annual pay bill of more than £3 million, at a rate of 0.5% of their total pay bill. It is collected through the Pay as you Earn process alongside other employment taxes.
History
The Apprenticeship Levy was announced by Chancellor of the Exchequer George Osborne in the July 2015 budget which was held following that year's General Election. It was subsequently incorporated into law by Part 6 of the Finance Act 2016. and came into effect at the start of the 2017/18 UK tax year on 6 April 2017. It was projected to raise £2.675 billion in its first year of operation.
Operation
The Apprenticeship Levy is paid by employers with annual pay bills in excess of £3 million. In this context, the pay bill is defined as the earnings liable to class 1 secondary National Insurance contributions. The levy is payable at 0.5% of the total pay bill (i.e.
This brief starts where responsible research should: with the source description of “Apprenticeship Levy” as employment levy in the UK. Everything that follows is an evidence route, not borrowed authority.
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The citation trail is more important than the brevity of the summary: it shows where individual claims can be examined in context. The source revision retrieved here is dated Mar 6, 2026. The linked authority identifier is Q28406211. None of the 0 selected statements returned an explicit reference. The first chronological checks are 2017, 2015 and 2016.
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This entry incorporates text from “Apprenticeship Levy” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.