{
  "meta": {
    "schema": "statbook-api/1",
    "release_version": "3.0.0",
    "compiled_at": "2026-09-21T00:00:00Z",
    "generated_at": "2026-09-28T09:07:46Z",
    "attribution": [
      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
    "docs": "https://statbook.co.uk/docs/",
    "signing": {
      "scheme": "minisign",
      "public_key": "RWSPzbJEmAXVEvTqYZ8O9iHuOcOUii5lCNZM5t9bdoQh4ZnwKsxk/+bd",
      "key_id": "12D5059844B2CD8F",
      "verify": "https://statbook.co.uk/assurance/#verify"
    }
  },
  "figure_id": "employment.apprenticeship_levy.rate",
  "name": "Apprenticeship Levy: rate",
  "unit": "percent",
  "value_type": "percentage",
  "source_type": "act",
  "jurisdiction": "GB",
  "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.",
  "current": {
    "value": "0.5%",
    "value_minor": null,
    "effective_from": "2016-09-15",
    "effective_to": null,
    "announcement_date": null,
    "enacted_date": null,
    "instrument_made": true,
    "terminal_kind": null,
    "status": "corroborated",
    "sources": [
      {
        "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",
        "uri": "https://www.legislation.gov.uk/ukpga/2016/24/section/99",
        "retrieved": "2026-07-29T14:06:50Z",
        "content_hash": "sha256:01b8caa901103d6123af06e5bc7b005cf60ac2d5f3568644278b11326f07596b"
      },
      {
        "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",
        "retrieved": "2026-09-08T17:06:39Z",
        "content_hash": "sha256:60b8624f8d6c5f11a0e5b58d1911d3fcc316dc4e45ac65be80965a89e926962c"
      }
    ],
    "verified": {
      "guidance": "2026-09-21T10:07:35Z",
      "legislation": "2026-09-21T10:07:35Z"
    },
    "last_verified": "2026-09-21T10:07:35Z"
  },
  "value_numeric": 0.5,
  "upcoming": null,
  "receipt": {
    "record_hash": "sha256:0e0d89d7be771b599732a459ee43ef0041c623e1bc249c5d36a001792387e8f4",
    "record_hash_of": "the `figure` object, serialized as UTF-8 JSON with 2-space indent, ensure_ascii=false and a trailing newline",
    "release_version": "3.0.0",
    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.apprenticeship_levy.rate.json",
    "sources": [
      {
        "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",
        "uri": "https://www.legislation.gov.uk/ukpga/2016/24/section/99",
        "retrieved": "2026-07-29T14:06:50Z",
        "content_hash": "sha256:01b8caa901103d6123af06e5bc7b005cf60ac2d5f3568644278b11326f07596b"
      },
      {
        "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",
        "retrieved": "2026-09-08T17:06:39Z",
        "content_hash": "sha256:60b8624f8d6c5f11a0e5b58d1911d3fcc316dc4e45ac65be80965a89e926962c"
      }
    ],
    "verified": {
      "guidance": "2026-09-21T10:07:35Z",
      "legislation": "2026-09-21T10:07:35Z"
    },
    "last_verified": "2026-09-21T10:07:35Z"
  }
}