ALM11100 - Connected rules: determining whether an employer is connected to another company or charity

Section 101(17) of the Finance Act 2016

The connected rules for the Apprenticeship Levy are the same as those for the Employment Allowance. If an employer is connected for the purposes of Employment Allowance, then they are also connected for the purposes of the Apprenticeship Levy. There is further guidance on the Employment Allowance connection rules for companies and connected rules for charities.

Unlike the Employment Allowance, all employers, including public authorities (for example, Central Government Departments, Local Government) are liable for the Apprenticeship Levy. Please note that some public bodies are legally defined as charities. Where this is the case the connected rules for charities will apply.