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HMRC internal manual

Apprenticeship Levy Manual

Schools: local authority schools which acquire academy status part way through the tax year



A local authority school acquires academy status on 1 September. For the months April to August, the local authority will be liable to report and pay the levy based on the pay bill of the staff within all of the schools under its control. From 1 September, the newly created academy is an employer in its own right and will be liable to report and pay the levy (depending on the size of its pay bill). It will have its own £15,000 allowance to offset against its liability. As the academy will be a new employer, it will be entitled to the whole of the £15,000.