Apprenticeship Levy

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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.