Question to the HM Treasury:
To ask the Chancellor of the Exchequer, in pursuant to the answer to Question 91154, what assessment she has made of the potential merits of (a) collecting and (b) publishing data on the revenue raised from the Apprenticeship Levy from (a) businesses who work across the UK but have a presence in Wales and (b) businesses primarily based in Wales.
Receipts data for the Apprenticeship Levy is published by HM Revenue and Customs in their Tax and NIC Receipts publication which can be found online at:
https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk
HMRC does not require or collect data on where in the UK the economic activities occurs in order to collect the Apprenticeship Levy.
Receipts data based on company registered addresses do not necessarily reflect where liabilities are accrued. For example, the data on receipts from companies with registered addresses in Wales will not include businesses registered in Northern Ireland, Scotland, or England, who have a presence and pay employees in Wales.