The apprenticeship levy

The Apprenticeship Levy introduced in April 2017 and is designed to push the burden of funding apprenticeship training from the taxpayer to UK employers. All UK companies are subject to the levy, not just those with current apprentice placements.

The Apprenticeship Levy was announced in the Summer Budget 2015, and then during the Autumn Statement in 2015 it was announced that it would come into effect in April 2017.

A consultation was held between 21 August 2015 and 2 October 2015 to hear from employers how the levy should work in practice. At the Autumn Statement 2014 the government announced it would abolish employer Class 1 National Insurance Contributions for apprentices aged under 25 on earnings up to the Apprentice Upper Secondary Threshold (AUST).

• The apprenticeship levy calculation

• The apprenticeship levy example calculation

• The apprenticeship levy payment and reporting

You can get more information from GOV.UK
https://www.gov.uk/guidance/pay-apprenticeship-levy