Consultation outcome

Technical consultation: draft regulations for the Apprenticeship Levy

This consultation has concluded

Detail of outcome

The consultation helped inform The Value Added Tax (Amendment) Regulations 2018.


Original consultation

Summary

A consultation on draft regulations which cover the calculation, reporting, payment and recovery of the Apprenticeship Levy.

This consultation ran from
to

Consultation description

In April 2017, the way the government funds apprenticeships is changing, through the introduction of the Apprenticeship Levy. Some employers will be required to contribute to a new Apprenticeship Levy.

Draft regulations 147B to 147J of the Income Tax (Pay As You Earn) Regulations 2003 which make provision for calculation, reporting, payment and recovery of the Apprenticeship Levy, were subject to consultation in the autumn. Some amendments have been made in response to comments received. Additional provisions have been added to cover matters relating to the operation of the levy, on which we would welcome comment.

This technical consultation will be of interest to employers who are likely to have a liability to pay the Apprenticeship Levy (employers with annual pay bills greater than £3 million, subject to the rules on connection), employer advisers, and payroll agencies.

The Apprenticeship Levy was first announced at Summer Budget 2015, and at Autumn Statement 2015 it was announced that it would come into effect in April 2017.

Documents

Technical consultation on draft regulations for the Apprenticeship Levy

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft Income Tax (Pay As You Earn) (Amendment) Regulations 2017

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Updates to this page

Published 14 December 2016

Sign up for emails or print this page