Figures › Employer levies and allowances

Apprenticeship Levy allowance

The slice of the Apprenticeship Levy an employer does not pay, worth £15,000 a year.

£15,000.00per year
Corroborated Act of Parliament Great Britain in force since 2016-09-15

Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21

Scope: s.99(5) itself defers to ss.101 and 102: connected companies form a company unit and must DIVIDE one £15,000 allowance between them, and s.102 does the same for connected charities. This figure is the allowance itself, never a member's share of it.

Current sources

Source A · LegislationFinance Act 2016, c. 24 s. 99(5) ("The amount of the levy allowance is £15,000 (except where section 101 or 102 provides otherwise)")
retrieved 2026-07-29
Source B · Official guidancehttps://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 ("Apprenticeship Levy allowance £15,000")
retrieved 2026-07-29

History

ValueFromToStatusSources
£15,000.002016-09-15—Corroborated

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID
employment.apprenticeship_levy.allowance
Record fields (source type · unit · jurisdiction · status)
act·GBP/year·GB·corroborated
Record hash (canonical JSON, SHA-256)
sha256:81b304b57c29abeec4515bb1876207fc4f17a9965d04a21a4c0ef8905aad1f6b
Source snapshots (SHA-256)
Legislation: sha256:01b8caa901103d6123af06e5bc7b005cf60ac2d5f3568644278b11326f07596b
Official guidance: sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede
Listed in the signed manifest
release 3.0.0 manifest · record_hashes["employment.apprenticeship_levy.allowance"]
Machine-readable record
/v1/figures/employment.apprenticeship_levy.allowance · current only: /v1/figures/employment.apprenticeship_levy.allowance/current
Compiler's notes

The first sweep targeted s.101, following the checklist's "Finance Act 2016 Pt 6", and refused: s.101 states £15,000 five times as a total to be divided between company-unit members, so the tokens matched several sibling provisions. s.99(5) is the provision that sets the amount. effective_from is the Act's Royal Assent, read from the archived section's own ukm:EnactmentDate ("2016-09-15") and matched by the RestrictStartDate on the P1group holding s.99. The archived s.99 states no first-charged tax year — it charges the levy "for a tax year" without naming one — and s.98 is not archived, so 6 April of the first charging year is not a date this record can read from bytes. GOV.UK's "2017-18" is guidance, not the section, and stays in the scope note.