The Apprenticeship Levy is a UK tax on employers which is used to fund apprenticeship training. It was introduced at the start of the 2017/18 tax year and is payable by all employers with an annual pay bill of more than £3 million, at a rate of 0.5% of the total pay bill minus an annual "levy allowance" of £15,000. The use of the levy for funding apprenticeships is the responsibility of the Department for Education in England, delivered through the Education and Skills Funding Agency. The levy paid by each employer is held in a digital fund which the employer can use to pay for apprenticeship training. A 10% government contribution is added to each monthly payment, and funds in the digital fund remain available for 24 months from the date of payment. Smaller employers with a total annual pay bill of less than £3 million are not required to pay the levy, but they can still access funding for up to 10 employees with the government contributing 95% towards the cost of apprenticeship training.