Guidance

Apprenticeship funding: how it works

How apprenticeship funding affects employers from May 2017, including the apprenticeship levy and the online apprenticeship service.

• From: Education and Skills Funding Agency
• Published: 18 March 2016
• Last updated: 13 March 2019
  Show all updates

  1. 13 March 2019

     Updated 'Apprenticeship funding: how it works' to reflect changes for 2019.

  2. 9 August 2018

     Updated attachment to reflect change in registration date for non-levy paying employers.

  3. 4 July 2018

     Replaced 'Top-ups and expiry of funds' section with 'How funds enter and expire in my apprenticeship service account' in the document 'Apprenticeship funding: how it works'.

  4. 15 February 2018

     Updated to include link to ESFA guidance on transferring apprenticeship service funds, and further clarification on state aid rules.

  5. 14 December 2017

     Updated guidance on how to share funds with another employer.

  6. 14 July 2017

     Updated the definition of the 'English percentage'.

  7. 30 March 2017

     Updated guidance on using the apprenticeship service - added information on the 'English percentage' and transferring funds between organisations. Also clarified guidance for employers who won't pay the apprenticeship levy.

  8. 13 February 2017

     Added a link to the apprenticeship service.

  9. 6 February 2017

     Updated advice on using funds in your apprenticeship service account.

  10. 23 January 2017

      Added link to HMRC guidance on paying the apprenticeship levy, and added advice on preparing for the introduction of the apprenticeship service.

  11. 25 October 2016

      Updated guidance to reflect final arrangements for apprenticeship funding from May 2017.

  12. 12 August 2016

      Updated guidance and added information about proposals to make changes to apprenticeship funding from May 2017.

  13. 21 April 2016

      Added further detail about the apprenticeship levy.

  14. 18 March 2016

      First published.

This publication was withdrawn on 12 March 2020

This page has been withdrawn as it is out of date. You can find the latest information about how apprenticeship funding works on GOV.UK.

Applies to England

• Publication for Northern Ireland
• Publication for Scotland
• Publication for Wales

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Apprenticeship funding: how it works

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How apprenticeship funding affects employers from May 2017, including the apprenticeship levy and the online apprenticeship service.

See our policy paper on apprenticeship funding from May 2017 for more detail.