Apprenticeship levy: briefing

This briefing sets out the key developments in apprenticeship reform, including the apprenticeship levy.

1 March 2017

The Government is introducing an apprenticeship levy on larger employers across all sectors to fund the training costs of apprenticeships. The apprenticeship levy applies to all employers across all sectors with an aggregate annual payroll cost of £3m or more (regardless of whether or not employers have apprentices) at a rate of 0.5% of the total ‘pay bill’. Apprenticeship reform, including the levy, is likely to significantly alter how large and small housing associations approach skills development for their workforce.

This briefing sets out:

  • the reform of apprenticeships training and delivery standards through a new process called Trailblazers

  • how housing employers from across the sector came together as a Trailblazer to develop a number of standards for housing management apprenticeships

  • how organisations can calculate their levy costs, and how they are able to spend it.

Download the briefing

HMRC have recently updated their online guidance on the apprenticeship levy.