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Since April 2017, organisations with a pay bill over £3 million each year, must pay the apprenticeship levy. As reported in People Management:
Levy-paying employers contribute 0.5 per cent of their pay bill into a fund each month, which can be reinvested in apprenticeship training for their business. And for every £1 contributed, the government adds 10p.
All business with a pay bill over £3 million each year contribute to the levy regardless of whether they have apprentices or not.
But why wouldn't a business utilise something like this if it's already paying in?