HMRC internal manual - Apprenticeship Levy Manual: trust schools

HMRC internal manual - Apprenticeship Levy Manual: trust schools

From:

HM Revenue & Customs

Published

1 February 2017

Updated:

2 August 2022, see all updates

1. Contents
2. ALM15000

ALM15600 - Schools: trust schools

For trust schools, the degree of control the co-operative trust has over individual schools within it, determines whether the individual schools have their own levy allowance. For example, where the trust may only appoint a minority of governors to the school’s governing body, the school will have its own levy allowance and levy will only be payable if the school’s pay bill is more than £3 million.

Where the co-operative trust has control over the individual schools within it, for example, where the trust may appoint a majority of governors to the schools’ governing bodies, the £15,000 levy allowance will be shared between the schools in the trust and so a trust school with a pay bill less than £3 million may have a levy liability depending on how the levy allowance is allocated.