HMRC internal manual Apprenticeship Levy Manual: voluntary aided schools

HMRC internal manual Apprenticeship Levy Manual

From:

HM Revenue & Customs

Published

1 February 2017

Updated:

2 August 2022, see all updates

1. Contents
2. ALM15000

ALM15400 - Schools: voluntary aided schools

In a voluntary aided school, the governing body is the employer with the responsibility to pay Class 1 secondary NICs, so it is the governing body who have a liability to pay the levy, and who have an entitlement to the allowance.