SolvedALM13700 | Start-ups
From HM Revenue & Customs · Apprenticeship Levy Manual
If an employer starts-up midway through the tax year, they are entitled to the full £15,000 annual levy allowance.
Example
Company Z starts-up in July. Because the company was set up in the fourth month of the tax year, its levy allowance for July will be £5,000 (4 × £1,250).