Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how his Department plans to assess for payment of the apprenticeship levy companies whose paybill during the financial year in question varies above or below the £3 million published threshold for paying that levy.

The Government plans for assessment of the levy is set out in the latest guidance published by the Department of Business Innovation and skills "Apprenticeship levy: how it will work" in the section "Calculating what you pay" available at https://www.gov.uk/government/publications/apprenticeship-levy-how-it-will-work/apprenticeship-levy-how-it-will-work. The levy allowance will operate on a monthly basis and will accumulate throughout the year.