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Commentary

1.4.2 Apprenticeship Levy

United Kingdom

Note that Skills England, the government agency established in 2024, under the Department of Education, is reforming the Apprenticeship Levy. The Apprenticeship Levy will become the Growth and Skills Levy. The changes are expected to be finalised in 2025. Skills England conducted an initial engagement exercise with employers in November and December 2024. Its findings are planned to be published in early 2025.

The Apprenticeship Levy is a payroll tax. It only applies

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