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The Independent Automotive Aftermarket Federation

Apprenticeship levy (April 2017)

Date: 24-May-2017

Businesses with an annual ‘pay bill’ over £3 million must pay the apprenticeship levy from 6 April 2017. A pay bill is the total wages paid to an employee (or group of employees) within a specific time period.

If this affects your company, you’ll need to report and pay the levy to HMRC through the Pay As You Earn (PAYE) process.

The levy won’t affect how a business funds training for apprentices who started a programme before 1 May 2017. This will carry on funding these under the terms in place when the apprenticeship started.

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