{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-147I",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-147I.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/147I",
  "kind": "regulation",
  "number": "147I",
  "heading": "Calculation of monthly apprenticeship levy for subsequent months of the tax year",
  "text": "(1) A person must calculate the amount of apprenticeship levy for any month following the first month of the tax year (the relevant month) in accordance with the following steps.\nStep 1\nDetermine the cumulative amount of the monthly pay bill for the relevant months of the tax year.\nStep 2\nMultiply the amount obtained from step 1 by 0.5%.\nStep 3\nDetermine the amount of the monthly cumulative levy allowance for the relevant month in accordance with Table 1.\nStep 4\nDeduct the amount obtained from step 3 from the amount obtained from step 2.\nIf the resulting amount is negative, that amount is to be treated as zero for the purpose of the calculation mentioned in step 6.\nIf the resulting amount is a positive amount, that amount is to be used in the calculation mentioned in step 6.\nStep 5\nDetermine the amount of the cumulative apprenticeship levy paid up to the month preceding the relevant month and reduce that amount by any credit gained in the preceding month.\nStep 6\nDeduct the amount obtained from step 5 from the amount obtained from step 4.\nIf the resulting amount is a positive amount, that amount is the apprenticeship levy due to be paid for the relevant month.\nIf the resulting amount is negative, that amount is the credit gained in the relevant month.\n(2) In this regulation, “credit” means any amount which is negative which can be used by a person to reduce the combined amount in the relevant month.",
  "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/147I",
    "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."
}