Apprentices

A person will be treated as an apprentice on a particular day if on that day they are—

employed for the purpose of learning a trade, business, profession, office, employment or vocation at a salary or in receipt of an allowance or both, which do not exceed the hourly rate set out in regulation 4A(1)(c) or (d) of the National Minimum Wage Regulations 2015 (74), and
for that purpose, undertaking a programme of training leading to a qualification awarded by a body—
which is recognised by the Office of Qualifications and Examinations Regulation under section 132 of the Apprenticeships, Skills, Children and Learning Act 2009(75) in respect of the qualification, or
which is recognised by Qualifications Wales under Part 3 of the Qualifications Wales Act 2015(76).

Council Tax Discounts