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HMRC internal manual

Apprenticeship Levy Manual

Specific sectors and employees: public bodies

Public bodies will have a liability to pay the Apprenticeship Levy where their annual pay bill is over £3 million.

Unlike companies and charities, there are no connected rules for public bodies, although it should be noted that some public bodies are classified as charities and so the connected charities rules will apply in those circumstances. This means that each public body will be able to use the full annual allowance of £15,000.