Nec ecc: does the apprentice levy qualify under nec3 x2

NEC3 and NEC4 Contracts Secondary X, W and Y options
1

AS a contractor does the Apprentice Levy qualify as a rechargeable expense under X2

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2

My view is yes the apprentice levy is a change in law (UK).

It is new legislation that has been introduced in the Finance Bill where there was no existing legislation.

3

One minor point to bear in mind is that the levy will only be a compensation event for contracts entered into before the 6th April 2017 as X2 uses the term Contract Date to draw a line in the sand.