Paying the apprenticeship levy applies to employers who operate in the UK.

If you are an employer with a pay bill of more than £3 million a year, then you will have to pay the apprenticeship levy.

For more information go to: www.gov.uk/government/publications/apprenticeship-levy-how-it-will-work/apprenticeship-levy-how-it-will-work#paying-the-apprenticeship-levy