Apprenticeship Levy operational guidance for employers

22 April 2016

Further information on the operating model of the apprenticeship levy has been published. The guidance will help employers understand how the levy will operate from April 2017 and how funding for apprenticeship training in England will be accessed by all employers, whether they pay the levy or not.

 

Publication of the guidance Apprenticeship levy: how it will work is intended to be operational: something that employers can refer to and use to prepare ahead of the levy implementation in April 2017. It provides information on how employers will access funding for apprenticeships, what they will be able to spend the funding on and how.

Key areas of the guidance are:

  • Paying the apprenticeship levy
  • What happens to the money once it is paid to HMRC
  • Buying apprenticeship training
  • What apprenticeship funding is available
  • Eligibility for training
  • Preparing for the introduction of the apprenticeship levy

The guidance will be updated in June, October and December with information about:

June 2016

  • provisional funding bands, which will set the maximum amount of funding which is available for each apprenticeship from April 2017
  • the provisional level of the government support that will be available towards the cost of apprenticeship training if you aren’t a levy paying employer, from April 2017
  • the provisional level of the extra payment you can get for hiring 16 to 18 year old apprentices, from April 2017
  • the provisional amount that will be paid for English and maths training for apprentices who need it, from April 2017
  • eligibility rules that set who you are able to spend apprenticeship funding on and where
  • more information on who can provide apprenticeship training and how you can set up your organisation to deliver apprenticeship training

October 2016

  • the final levels of funding, government support, 16 to 18 payments, and English and maths payments for apprentices starting from April 2017
  • full, draft funding and eligibility rules

December 2016

  • final detailed funding and eligibility rules
  • further employer guidance from HMRC on how to calculate and pay the apprenticeship levy.