Apprentices: Taxation
(asked on 20th November 2017) - View Source
Question to the HM Treasury:
To ask Her Majesty's Government how many small and medium sized businesses are paying the Apprenticeship Levy because they are defined as a connected company.
The 2016 Department for Education release ‘Information on Apprenticeship Levy’ showed that an estimated 19,150 employers are expected to pay the Apprenticeship Levy. The document also gives a breakdown of the number of employers paying the levy by size:
Employer size | Total number of employers | Number of employers paying the levy | Proportion paying the levy | Levy Paid |
0-49 | 1,444,300 | 410 | 0.0% | £5m |
50-249 | 48,050 | 8,120 | 16.9% | £90m |
250+ | 13,030 | 10,620 | 81.5% | £2,585m |
Total | 1,505,380 | 19,150 | 1.3% | £2,675m |
A breakdown by connected companies or single entitles is not available. Employers are not required to report this data to HMRC routinely when accounting for their levy liability as part of their PAYE returns.