Major reforms to the way apprenticeships are funded and delivered in England are now underway. As part of this, the apprenticeship levy was introduced on 6th April 2017 and applies to all employers in the UK.

The levy is chargeable at 0.5% of your annual pay bill. However, an annual levy allowance of £15,000.00 means that you will only be required to report and pay the levy if your annual pay bill is over £3 million.

For further guidance and to decide whether you need to pay apprenticeship levy please see 

If you are not a levy payer, you can still benefit from the changes. If your organisation has fewer than 50 employees, the government will pay 100% of your training and assessment costs for apprentices aged 16-18 and for those aged 19-24 formerly in care or with a local authority education, health and care plan.