Policy paper

Draft legislation: regulations for the calculation, payment and recovery of the Apprenticeship Levy

This technical consultation seeks comments on the first set of draft regulations for the Apprenticeship Levy.

• From: HM Revenue & Customs
• Published: 19 September 2016

Documents

Draft legislation: regulations for the calculation, payment and recovery of Apprenticeship Levy

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Annex A

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Details

In April 2017, the way the government funds apprenticeships is changing, through the introduction of the Apprenticeship Levy. Some employers will be required to contribute to a new Apprenticeship Levy.

This technical consultation asks for comments on the draft regulations made under the powers contained in the Finance Act 2016 to provide for the calculation, reporting and payment of the Apprenticeship Levy, and recovery of overpaid levy. These draft regulations also specify how the levy allowance will operate, on a monthly, cumulative basis.

This technical consultation will be of interest to employers who are likely to have a liability to pay the Apprenticeship Levy (employers with annual pay bills greater than £3 million, subject to the rules on connection), employer advisers, and payroll agencies.

HM Revenue and Customs has published draft regulations for a period of technical consultation, which will close on 14 November 2016.

The Apprenticeship Levy was first announced at Summer Budget 2015, and at Autumn Statement 2015 it was announced that it would come into effect in April 2017.

Any comments on these draft regulations should be sent by email to: [email protected].

Published 19 September 2016