{
 "id": "apprenticeship_levy",
 "name": "Apprenticeship Levy",
 "category": "business",
 "value": "0.5% of pay bill \u00b7 \u00a315,000 annual allowance",
 "unit": "rate / allowance",
 "valid_from": "2017-04-06",
 "valid_to": null,
 "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
 "source_org": "HMRC",
 "confidence": "verified",
 "checked_at": "2026-08-12",
 "notes": "Effectively payable only by employers with a pay bill over \u00a33m.",
 "history": [
  "Unchanged since 2017-04-06"
 ]
}