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HMRC internal manual

Apprenticeship Levy Manual

Background to the Apprenticeship Levy

The Chancellor of the Exchequer announced in the Summer Budget 2015 the introduction of a new tax charge called the Apprenticeship Levy which would apply to UK employers on or after 6 April 2017.

This was followed by a formal consultation between 21 August 2015 and 2 October 2015. The government announced its proposals on the final design of the Apprenticeship Levy in a consultation response document on 21 August 2015.

Draft legislation, supported by a Technical Note and an Explanatory Note were also published on 4 February 2016 and following further consultation on these draft clauses the draft legislation dealing with the Apprenticeship Levy was published as part of the draft Finance Bill 2016 on 24 March 2016.

Finance Bill 2016 received Royal Assent in September 2016. The Apprenticeship Levy can be found at Part 6, Finance Act 2016. The Regulations implementing the Apprenticeship Levy will be found in the Income Tax (Pay As You Earn) Regulations 2003. The draft regulations will come into force on 6 April 2017.