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Apprentices: Taxation

Question for Department for Education

UIN HL9059, tabled on 28 June 2018

To ask Her Majesty's Government whether the lifting of restrictions on the transfer of apprenticeship levy funds between employers means that an employer can transfer 10 per cent of their total levy funds to each employer in receipt.

Answered on

12 July 2018

Levy payers will now be able to transfer funds to any number of other employers, within their maximum 10% transferable allowance. This change does not mean that an employer can transfer 10% of their total levy funds to each employer in receipt. The 10% annual transfer allowance represents the maximum total value of funds an employer is able to transfer within a year.