There are no exemptions to the Apprenticeship Levy. All employers, including public sector employers, with an annual pay bill of over £3 million will be required to pay the apprenticeship levy.
It is ultimately down to each local authority in scope of the levy to decide how to spread out the cost across the organisations that fall within their remit, including maintained schools. We have made it clear that we expect local authorities to work closely with the schools in their areas, to agree how this will work; and to ensure non-maintained schools contributing to the levy can access the funding for apprenticeship training. Department and Skills Funding Agency officials are already working closely with the LGA and local authorities to support them in doing this.
A guidance document for schools and local authorities on the apprenticeship levy has been published on GOV.UK https://www.gov.uk/government/publications/apprenticeships-reforms-guide-for-schools