Mentions:
1: Baroness Vere of Norbiton (Con - Life peer) for employers of employees eligible for NICs relief—the relief for employers of under-21s, under-25 apprentices - Speech Link
2: Baroness Lister of Burtersett (Lab - Life peer) benefit, because it compromises important principles of universality in child benefit and of independent taxation - Speech Link
3: Baroness Vere of Norbiton (Con - Life peer) I am pleased that she agrees about the principle of individual taxation—I know that many people would - Speech Link
Mentions:
1: Mark Garnier (Con - Wyre Forest) It has had its problems, but none the less, it pays through taxation for an awful lot of hospitals, police - Speech Link
2: Chris Clarkson (Con - Heywood and Middleton) Apprentices in my patch are talking about working in this area. - Speech Link
Feb. 14 2024
Source Page: Offshore and energy sector meetings: EIR releaseFound: whether they be sub -contractors or agency staff, must also b e paid at least the rLW (including Apprentices
Feb. 13 2024
Source Page: UK/San Marino: Convention for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance [TS No.7/2024]Found: UK/San Marino: Convention for the Elimination of Double Taxation with Respect to Taxes on Income and
Asked by: Luke Evans (Conservative - Bosworth)
Question to the Department for Education:
To ask the Secretary of State for Education, whether she has made an estimate of how many and what proportion of businesses have used their apprenticeship service account to transfer unused levy funds to SMEs in each of the last three years.
Answered by Robert Halfon
Transfers are a way for large employers to use their levy funds to support apprenticeships in any other business, including smaller employers, flexi-job apprenticeship agencies and charities to help meet local or sector-specific needs.
Levy-paying employers have been able to transfer 25% of their annual funds since April 2019, when this was increased from 10%, and have been able to use an online service since 2021 to make the process quicker and simpler. Since September 2021, over 500 employers, including ASDA, HomeServe and BT Group, have pledged to transfer over £33 million to support apprenticeships in businesses of all sizes.
The table below shows the number and proportion of levy-paying employers that have used their apprenticeship service accounts to transfer funds to non-levy paying employers in each of the last three financial years. The department does not hold transfer data specific for small and medium enterprises (SMEs), but can confirm that SMEs represent most non-levy employers on the apprenticeship service.
Financial Year | 2020/21 | 2021/22 | 2022/23 |
Number of levy paying employers that have transferred funds to non-levy employers. | 390 | 520 | 580 |
Proportion of levy paying employers that have transferred funds to non-levy employers. | 2.0% | 2.5% | 2.7% |
When reviewing these figures, it is important to note that only unused funds can be transferred. Some employers make full use of their levy funds and so have no funds to transfer.
Mentions:
1: Lord Young of Norwood Green (Lab - Life peer) Metaverse Learning, which specialises in trying to help underprivileged young people become digital apprentices - Speech Link
2: Viscount Camrose (Con - Excepted Hereditary) Taxation policy is kept under review, and we would be happy to receive evidence of the benefits of reducing - Speech Link
Oral Evidence Feb. 06 2024
Committee: Culture, Media and Sport Committee (Department: Department for Digital, Culture, Media & Sport)Found: because some of the key issues we have wanted to get across the line are our visa policies and also taxation
Asked by: Andrew Rosindell (Conservative - Romford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has made an estimate of the interest earned on apprenticeship levy funds in each of the last three years.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
The Treasury is not able to make estimates of whether interest is earned on apprenticeship levy funds. The Apprenticeship Levy is not legally hypothecated, so revenues from the levy are paid into the Consolidated Fund.
Asked by: Andrew Rosindell (Conservative - Romford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate his Department has made of the revenue raised from the apprenticeship levy in each of the last three years.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
Monthly 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
Please see below for a table of the estimated number of employers paying the Apprenticeship Levy over the last three years:
Tax Year | Number of Employers |
2020 to 2021 | 30,000 |
2021 to 2022 | 31,500 |
2022 to 2023 | 34,200 |
Asked by: Andrew Rosindell (Conservative - Romford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many companies have paid the apprenticeship levy in each of the last three years.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
Monthly 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
Please see below for a table of the estimated number of employers paying the Apprenticeship Levy over the last three years:
Tax Year | Number of Employers |
2020 to 2021 | 30,000 |
2021 to 2022 | 31,500 |
2022 to 2023 | 34,200 |