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  "figure": {
    "id": "employment.apprenticeship_levy.allowance",
    "name": "Apprenticeship Levy allowance",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP/year",
    "value_type": "money",
    "currency": "GBP",
    "cadence": "annual",
    "source_type": "act",
    "act_probe": {
      "verdict": "ACT-HOLDS",
      "provision": "section-99-5",
      "probed": "2026-07-29",
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      "tokens": [
        "The amount of the levy allowance is £15,000"
      ],
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      "expires": null
    },
    "values": [
      {
        "value": "£15,000.00",
        "value_minor": 1500000,
        "effective_from": "2016-09-15",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
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            "role": "legislation",
            "citation": "Finance Act 2016, c. 24 s. 99(5) (\"The amount of the levy allowance is £15,000 (except where section 101 or 102 provides otherwise)\")",
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            "role": "guidance",
            "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"Apprenticeship Levy allowance £15,000\")",
            "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
            "retrieved": "2026-07-29T08:16:12Z",
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    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The Apprenticeship Levy allowance: the annual amount an employer may offset against its Apprenticeship Levy charge, so that the levy bites only on a pay bill above £3 million at the 0.5% charge.",
        "instrument": "Finance Act 2016 s.99(5)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "An annual allowance for the tax year, applied against the levy charge as it accrues through the year.",
      "article": "Finance Act 2016 s.99(1)-(5)"
    },
    "scope_note": "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.",
    "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.",
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        "citation": "Finance Act 2016, c. 24 s. 99(5) (\"The amount of the levy allowance is £15,000 (except where section 101 or 102 provides otherwise)\")",
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