HMRC internal manual Apprenticeship Levy Manual: local authority schools

HMRC internal manual Apprenticeship Levy Manual: local authority schools

From:

HM Revenue & Customs

Published

1 February 2017

Updated:

2 August 2022, see all updates

1. Contents
2. ALM15000

ALM15100 - Schools: local authority schools

Where the local authority is the employer of the staff within a school, that is community or voluntary controlled schools, it is the local authority which is liable to report and pay the levy, not the individual schools. This is because it is the local authority who has the responsibility to pay Class 1 secondary NICs on the earnings of the employees within its schools.

The local authority should add together all of the earnings on which it is liable to pay Class 1 secondary NICs in order to calculate its levy liability. Each local authority has one annual levy allowance of £15,000 to offset against its levy liability.