Apprenticeships: A radical overhaul


For large employers - those with payrolls of over £3m - participation in the scheme through the new apprenticeship levy is compulsory (see box, below) and most see it as a positive move.  The key changes From April, employers with a payroll of more than £3m will be required to pay a levy to the government (through their payroll and HM Revenue and Customs) of 0.5% of their payroll bill, minus an allowance of £15,000. This will be held in a digital account and for every £1 contributed by