Apprenticeship levy

From 6 April 2017, employers with a pay bill of more than £3 million per year will be liable to pay a new apprenticeship levy. The levy will apply to all industry sectors, in both the public- and private-sector, for the purpose of raising money to meet the cost of apprenticeship schemes across the UK.

Employers operating in England and that pay the apprenticeship levy will be able to access funds for the training and assessment of apprenticeships through a Digital Apprenticeship Service account. Separate arrangements for funding will apply in Scotland, Wales and Northern Ireland. There will also be support for non-levy paying employers that want to train an apprentice.


We are joined by Matthew Lewis, employment partner at Squire Patton Boggs, who sets out the key points of the apprenticeship levy. Listen now.


Audio and video


Employment law manual