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Further and higher education, skills and vocational training

HMRC internal manual

Apprenticeship Levy Manual

From:: HM Revenue & Customs
Published: 1 February 2017
Updated:: 25 July 2023 - See all updates

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Contents
ALM12000

ALM12400 - Specific sectors and employees: local authorities

Local authorities with an annual pay bill of over £3 million will have a liability to pay the levy.

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