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Three months after the introduction of the apprenticeship levy, new research from the Open University has found that 18% of levy payers still don't understand how the scheme works, and a further 2% of the senior managers questioned knew nothing at all about the levy. More optimistically, 85% of those surveyed believed that the levy would have a positive impact on their organisation, with 54% making use of the scheme already and a further 25% having plans in place to do so.