Figures › Employer levies and allowances

Apprenticeship Levy rate

The share of an employer's annual pay bill charged as Apprenticeship Levy, before the allowance is taken off.

0.5%

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: The £15,000 allowance in s.99(5) is Apprenticeship Levy allowance; connected companies and charities share one allowance under s.101-102. Neither the rate nor the allowance has moved since the levy began in the 2017-18 tax year.

Current sources

Source A · LegislationFinance Act 2016, c. 24 s. 99(6) ("For the purposes of this section the 'relevant percentage' is 0.5%"), applied by s. 99(1)-(2) to the employer's pay bill for the tax year less the levy allowance

retrieved 2026-07-29

Source B · Official guidancehttps://www.gov.uk/api/content/guidance/pay-apprenticeship-levy ("Apprenticeship Levy is charged at 0.5% of your annual pay bill")

retrieved 2026-09-08

History

Value	From	To	Status	Sources
0.5%	2016-09-15	—	Corroborated	Legislation: Finance Act 2016, c. 24 s. 99(6) ("For the purposes of this section the 'relevant percentage' is 0.5%"), applied by s. 99(1)-(2) to the employer's pay bill for the tax year less the levy allowance retrieved 2026-07-29 Official guidance: https://www.gov.uk/api/content/guidance/pay-apprenticeship-levy ("Apprenticeship Levy is charged at 0.5% of your annual pay bill") retrieved 2026-09-08

Receipt

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

Figure ID: employment.apprenticeship_levy.rate
Name in the API: Apprenticeship Levy: rate
Record fields (source type · unit · jurisdiction · status): act·percent·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:0e0d89d7be771b599732a459ee43ef0041c623e1bc249c5d36a001792387e8f4
Source snapshots (SHA-256): Legislation: sha256:01b8caa901103d6123af06e5bc7b005cf60ac2d5f3568644278b11326f07596b; Official guidance: sha256:60b8624f8d6c5f11a0e5b58d1911d3fcc316dc4e45ac65be80965a89e926962c
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.apprenticeship_levy.rate"]
Machine-readable record: /v1/figures/employment.apprenticeship_levy.rate · current only: /v1/figures/employment.apprenticeship_levy.rate/current

Compiler's notes

The first sweep targeted s.100 on the checklist's "Pt 6" and found no 0.5% there; s.99(6) is the provision that states it. 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.