FOI request (FOIR-748688783)

CIPFA PQ level 7 apprenticeship

Requested Fri 12 September 2025
Responded Fri 10 October 2025

1. Since 1st April 2022, has the local authority supported any employees to study the CIPFA PQ level 7 apprenticeship?

2. If so, were any of these employees under 25 years old during any part of their apprenticeship?

3. If the answers to the previous two questions is `yes’, then please can you confirm that employer national insurance was correctly accounted for?

4. Were employer national insurance contributions initially miscalculated?

5. Has this FOI request prompted the local authority to rectify an overpayment of employer National Insurance contributions?

6. If applicable, what was the approximate overpayment amount identified (to the nearest thousand pounds)?

Additional context for this FOI:

From 6 April 2016, employers may not need to pay Class 1 National Insurance contributions for an apprentice, if the apprentice:

• is under 25 years old.

• is on an approved UK government apprenticeship standard or framework (these can differ depending on UK country).

• earns less than £967 a week (£50,270 a year).

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Response

Hastings Borough Council holds no information in respect of this request.