The Apprenticeship Levy came into force this April. Community and VC schools have all had to pay the levy at 0.5% of their pay bill with no allowance as the employer is the Local Authority.
Stand Alone Academies, VA, Free Schools and Foundation Schools Governors are classified as the employer by HMRC and are liable for the Levy if their Annual Gross Niable Pay Bill is estimated to exceed £3 million for the year. If their pay bill exceeds the £3 million the amount they pay will be 0.5% of their pay bill less the allowance. For example if their Annual pay bill is £3.5 million Pay bill for April was £291666.70 then the Levy amount due would be £208.33 (over a full year it would total £2500 if there is no change in salary payments throughout the year).
Multi Academy Trusts have to combine the Gross Salary Bill for all schools within their Trust and share the Allowance between them.