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Contents

Official guidance
Apprenticeship Levy Manual

ALM12000 · Specific sectors and employees

  • ALM12050 · Public bodies
  • ALM12100 · Franchises
  • ALM12150 · Special purpose vehicles
  • ALM12200 · Managed service companies
  • ALM12250 · Employment agencies and recruitment agencies
  • ALM12300 · NHS and other health bodies
  • ALM12350 · IR35
  • ALM12400 · Local authorities
  • ALM12450 · Government departments and their agencies
  • ALM12500 · Foreign armed forces
  • ALM12550 · Employers with continental shelf workers
  • ALM12600 · Employers with overseas employees
  1. Specific sectors and employees: contents
  2. Specific sectors and employees: local authorities

ALM12400 | Specific sectors and employees: local authorities

From HM Revenue & Customs · Apprenticeship Levy Manual

Local authorities with an annual pay bill of over £3 million will have a liability to pay the levy.

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