Home / Tax / Employment taxes / PAYE and the apprenticeship levy

Legal News

Getting ready for the Apprenticeship Levy

Copyright © 2025 LexisNexis
Published on: 17 February 2016
Published by a LexisNexis Tax expert

Table of contents

  • Original news
  • How will the Apprenticeship Levy operate?
  • Which employers will be liable?
  • How does the £15,000 allowance operate?
  • How will the levy be collected?
  • Will the levy be deductible for corporation tax purposes?
  • Will the types of apprenticeships that are eligible for the allowance be the same apprenticeships that will fall within the employer NICs under-25s zero rate?
  • What are the next steps and timing?

Article summary

Tax analysis: How will the Apprenticeship Levy work in practice? Ben Jones, partner in the tax group of Eversheds LLP, examines the draft legislation and what it means for employers.

Powered by Lexis+®
Jurisdiction(s):
United Kingdom

Related documents:

5 News
View More
7 Practice notes
View More
Powered by Lexis+®

Related documents:

5 News
View More
7 Practice notes
View More

Popular documents

Employment tax implications of a TUPE transfer

Employment tax implications of a TUPE transferWhen employees are transferred along with the business in which they work pursuant to the Transfer of Undertakings (Protection of Employment) (TUPE) Regulations 2006, SI 2006/246, there will be numerous employment tax implications to consider,

Corporation tax relief for employee share and share option acquisitions

Corporation tax relief for employee share and share option acquisitionsAn employing company is entitled to corporation tax relief, under a specific set of rules in the Corporation Tax Act 2009 (CTA 2009), in relation to:•the acquisition of shares (including on exercise of a share option)•by an

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid