Any business of 100+ employees is likely to be paying the Levy (annual payroll of £3m+). The levy is 0.5% of your payroll which is collected by HMRC at the point you pay PAYE.

Levy-paying businesses have 24 months to spend each monthly contribution on apprenticeship training (it can not cover salary). If you don’t use it, you lose it!!

The money in the ‘Levy-pot’ is ring-fenced for training. It raises £billions but it does not all get spent by Levy payers, so non-levy payers can also access it. If you are not paying the Levy, then the government will pay 95% of the cost of the apprenticeship training or 100% if they are 18y when they start.

https://feweek.co.uk/2018/11/10/employers-use-just-14-of-their-levy-in- first-18-months