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When does a school have to pay the apprenticeship levy?

When does a school have to pay the apprenticeship levy?

A trust or governing body with a pay bill of over £3 million a year must pay the apprenticeship levy regardless of whether they employ an apprentice.

The levy is currently 0.5 per cent of the total pay bill. It is deducted through the PAYE each month and paid into a fund which is reinvested in apprenticeship training. For every £1 contributed the government adds 10p. If you are a levy paying school you can manage and access levy funds and your apprenticeship program by using the online apprenticeship service:

https://www.gov.uk/guidance/manage-apprenticeship-funds