We have set our optional cookies. By clicking any link on this page you are giving your consent for us to do this. OR: leave cookies off Read about our cookies
Search this website

What is the Apprenticeship Levy and who pays it?

Government funding for Apprenticeships has changed. An Apprenticeship Levy, a mandatory tax, was introduced for all employers with a wage bill that exceeds £3 million.

  • Levy on UK employers will fund growth in the Apprenticeship programme. In parallel, employers have been given more influence over how Apprenticeships are designed and paid for.
  • The Levy (0.5% of pay bill) is paid through PAYE. It applies to all employers in all sectors.
  • Employers in England who pay the Levy are able to get out more than they pay into the Levy, through a 10% top-up to their digital accounts.


Address: East Surrey College, Gatton Point, London Road, Redhill, Surrey RH1 2JX

Main Switchboard: 01737 772611 / Client Services: 01737 788444 / Email: clientservices@esc.ac.uk