Setting the apprenticeship levy allowance level

The maximum level of apprenticeship levy allowance for 2025/2026 is £15,000.

The levy allowance is on a per PAYE scheme basis, i.e. £15,000 per PAYE scheme.

For a group of associated organisations, the levy allowance is £15,000 per group. You can split the levy across multiple organisations, but the total sum cannot exceed £15,000.