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About the Levy Support Scheme

What is the apprenticeship levy?

The apprenticeship levy is an amount paid at a rate of 0.5% of an employer's annual pay bill. The money is stored in a fund which can only be used to pay towards apprenticeship training. The aim is to help companies offer more apprenticeships by using the money to develop apprenticeship programmes and increase training opportunities. The levy can be used for new recruits and existing staff.

The following organisations pay the apprenticeship levy:

  • Employers with a payroll of more than £3 million (the apprenticeship threshold).
  • Employers who are connected to any companies or charities for employment allowance purposes, and have a combined pay bill of more than £3 million.
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