{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-147H",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-147H.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/147H",
  "kind": "regulation",
  "number": "147H",
  "heading": "Calculation of monthly apprenticeship levy for the first month of the tax year",
  "text": "A person must calculate the amount of their apprenticeship levy for the first month of the tax year in accordance with the following steps.\nStep 1\nMultiply the amount of the monthly pay bill by 0.5%.\nStep 2\nDeduct the monthly levy allowance for the first month as mentioned in Table 1 from the amount obtained from step 1.\nIf the resulting amount is positive, that amount is the apprenticeship levy payable for the first month of the tax year.\nIf the resulting amount is negative or zero, there will be no apprenticeship levy payable for the first month of the tax year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/147H",
    "retrieved_at": "2026-11-15T03:31:11.450996+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}