Question to the HM Treasury:

To ask Her Majesty's Government what percentage of employers, with annual wage bills of £3 million or more, pay 0.5 per cent of their staff costs as part of the Apprenticeship Levy; and for whose who do not, what steps they are taking to make them do so.

From April 2017, every employer with an annual pay bill of over £3 million is liable to pay the apprenticeship levy, at a rate of 0.5% of their pay bill, less an annual allowance of £15,000.

HM Revenue and Customs (HMRC) has conducted an extensive communication campaign with payroll professionals and larger employers to ensure they were ready to pay the levy which has been successful. This is reflected in the level of receipts of the apprenticeship levy of £1.6 billion for the period May 2017 to December 2017.

HMRC is contacting those employers who they believe are likely to have a levy liability in 2017-18, but have not yet provided the relevant information on their PAYE returns.