Apprentices: Taxation

(asked on 13th July 2017) - View Source

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many employers in the (a) shipping and (b) offshore energy industries are liable to pay the Apprenticeship Levy; and for what reasons companies in those industries are not liable to pay the Levy.


Answered by
Mel Stride Portrait
Mel Stride
Secretary of State for Work and Pensions
This question was answered on 18th July 2017

The most recent UK wide forecasts of the number of employers paying the levy in different sectors are published by the Department for Education, and can be found online at:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/545145/Apprenticeships_-expected_levy_and_total_spend_-_Aug_2016.pdf.

A more detailed sector breakdown, splitting out shipping and offshore energy industries from the published categories, is not available.

The Apprenticeship Levy applies to all employers operating across all sectors. An allowance of £15,000 means only those with a pay bill exceeding £3 million have to pay the levy. Therefore companies in the shipping and offshore energy industries are liable to pay the Apprenticeship Levy only if they have a pay bill of over £3 million.

Guidance on what counts towards the paybill can be found online at: https://www.gov.uk/guidance/pay-apprenticeship-levy

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