HMRC introducing the proposed new apprenticeship levy.
HMRC have published draft legislation for inclusion in the finance bill 2016, introducing the proposed new apprenticeship levy, to have effect from 6 April 2017.
The levy will be 0.5% of employers’ NICs pay and bill for a tax year, less an annual allowance of £15,000.
Employers with a pay bill in excess of 3 million will be legally obliged to pay an apprenticeship levy to help fund apprenticeships among small and large employers.
All Companies will have access to the funds raised but it will be a case of use it or lose it. It is therefore important that companies make the most of the funds and plan ahead.
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