Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make it his policy to allow companies to defer payments of the Apprenticeship Levy during times of extreme financial stress.

The Government does not consider that a deferral of the apprenticeship levy for businesses is necessary. HMRC have an excellent track record in supporting viable businesses with genuine short-term financial difficulties, including through the use of Time to Pay arrangements. HMRC will always work with all taxpayers, including businesses that are liable for Apprenticeship Levy, to find the best possible solution based on their specific circumstances.