The apprenticeship levy was introduced by Finance Act 2016 from 6 April 2017. The purpose of the levy is to create a fund from which eligible employers are able to draw in order to (at least partly) subsidise the cost of training apprentices. It is not necessary to be paying into the fund in order to qualify for support for apprentices. The government uses any unspent levy funds from large employers to support existing apprentices to complete their training and to pay for apprenticeship training for smaller employers.

Apprenticeship levy is charged where:

a person has a pay bill for a tax year, and

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