What is Apprenticeship Levy?

The Apprenticeship Levy is a UK-wide tax of 0.5% on annual pay bills above £3 million, introduced in 2017. Levy-paying employers can draw funds back to spend on apprenticeship training through their Digital Apprenticeship Service account. Non-levy employers access funds through the same system on a 95%-government, 5%-employer co-investment basis (100% for very small employers hiring younger apprentices).