Apprenticeships levy: Updated following spending review

In his Summer Budget, the Chancellor George Osborne announced a significant change in the government's policy towards apprenticeships. Further details were announced in the November spending review. From April 2017 firms in the UK will be subject to a compulsory apprenticeship levy. This will equate to 0.5% of a firm's paybill - though every employer will receive a £15k allowance against the levy. The money raised will pay for apprenticeships in England (only) and the government hopes it will encourage more employers to offer apprenticeship opportunities.

This briefing sets out what is known about the detail of the levy, as well as the important questions that have yet to be answered. This has been updated following the spending review announcement of 25 November.