The government has published draft legislation introducing the apprenticeship levy. The apprenticeship levy was announced in the summer budget of 2015 and will take effect from 6 April 2017.
The levy will be set at 0.5% of an employer’s annual pay bill in excess of £3,000,000. Each employer will receive an allowance of £15,000 to be offset against the levy. The government estimates that less than 2% of UK employers will pay it.
You can see the proposals here: