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New apprenticeships levy consultation

printer Mail

The government has published a consultation document which covers the implementation of the levy following the proposals announced in the Summer Budget aimed at creating three million more apprenticeships by 2020 by way of a digital voucher scheme which can be used by registered providers of apprenticeships. The consultation sets out that the levy:

  • will apply to ‘large employers’, although the number of employees has not been decided;
  • includes public and private sector employers;
  • be calculated on the basis of the total earnings paid to an employer’s workforce;
  • be collected via an employer’s PAYE;
  • will only be applicable to the direct costs of training and assessment of an apprentice.

More details on the levy rates and scope will be provided later in the year. Responses are due by 2 October. For further details see

Issue: 1276
Categories: News , Employment taxes