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HMRC internal manual

Apprenticeship Levy Manual

Funding: how to spend Apprenticeship Levy funds

How to spend Apprenticeship Levy funds

For information on how to access funding for apprenticeships, employers should go to

Levy funds will expire 24 months after they enter an employer’s DAS account, unless they spend them on apprenticeship training with a training provider. For example, funds into a digital apprenticeship account in May 2017 will expire in May 2019. This also applies to any top-ups in the account. Expiration will take place automatically, but an employer’s Digital Apprenticeship Service account will let them know in good time when any funds are due to expire so that they can spend those funds if they wish.

Employers will not be able to use the funds in their Digital Apprenticeship Service account to fund apprenticeships based in workplaces outside England, as separate funding arrangements operate in Scotland, Wales and Northern Ireland.