The Apprenticeship Levy was created by the government to support the creation and funding of apprenticeships across many different professional fields. If an organisation has an annual wage bill of £3 million, then they automatically pay 0.5% of their wage bill into the Apprenticeship Levy. All organisations can receive an ‘offset allowance’ of £15,000 to support apprenticeships, which is equivalent to 0.5% of £3 million.