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    "id": "employment.apprenticeship_levy.rate",
    "name": "Apprenticeship Levy: rate",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "percent",
    "value_type": "percentage",
    "currency": null,
    "cadence": null,
    "source_type": "act",
    "act_probe": {
      "verdict": "ACT-HOLDS",
      "provision": "section-99-6",
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      "content_hash": "sha256:dee00e910deb0d6f987fe7f6ec59744f6839c1ddc40d1c5b72edfa175bb39596",
      "tokens": [
        "0.5%",
        "0.5 per cent"
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    "values": [
      {
        "value": "0.5%",
        "value_minor": null,
        "effective_from": "2016-09-15",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
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            "role": "legislation",
            "citation": "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",
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          {
            "role": "guidance",
            "citation": "https://www.gov.uk/api/content/guidance/pay-apprenticeship-levy (\"Apprenticeship Levy is charged at 0.5% of your annual pay bill\")",
            "uri": "https://www.gov.uk/api/content/guidance/pay-apprenticeship-levy",
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      {
        "from": null,
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        "text": "The rate of the Apprenticeship Levy: the percentage of an employer's annual pay bill charged as levy, before the levy allowance is set against it (Finance Act 2016 s.99).",
        "instrument": "Finance Act 2016 s.99(6)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "Charged on the pay bill for the tax year; paid monthly through PAYE on the cumulative pay bill, with the allowance spread across the year.",
      "article": "Finance Act 2016 s.99(1)-(2)"
    },
    "scope_note": "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.",
    "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.",
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        "citation": "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",
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