ValueLevy-paying employers (payroll >£3M, 0.5% levy) draw training funds from their levy account; up to 50% of annual levy funds transferable to other employers (incl. supply-chain partners); non-levy employers get government co-investment on training costs
DeadlinesOngoing; levy funds expire on a rolling basis — expiry window reported to tighten from 24 to 12 months from April 2026 under the Growth and Skills Levy transition
RequirementsApprenticeship service account; approved training provider and standard; transfers arranged via pledges on the apprenticeship service
Caveatsapprenticeship funding rules apply to England (devolved administrations run separate systems); 2026 Growth and Skills Levy transition adds shorter 'apprenticeship units' and changes co-investment — details still settling, confirm current rules before budgeting
Last verified2026-08-24