Levy
The government apprenticeship levy is a form of taxation designed to help companies offer more apprenticeships and boost essential training and development of apprentices and staff. The Levy is paid by employers and stored in a fund accessible by that employer to fund the full cost of their staff apprenticeships. You are a Levy employer if you have a payroll of more than £3 million a year. The levy is charged at 0.5% of an employer's total payroll and is collected monthly through the PAYE. Levy employers can view and spend their levy contributions, on apprenticeships only, through their own digital account on the Digital Apprenticeship Service.
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After 24 months any unused levy funds expire and return to the government.
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if levy funds are depleting 'co-investment' is available for levy employers where a 5% contribution is paid and the government will cover the outstanding 95%.
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Funds can be transferred to other companies through a 'pledge' or levy transfer, up to 25% of your apprenticeship levy can be transferred to another employer.
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Stop Wasting Your Apprenticeship Levy—Invest in Your Workforce Today
If your organisation has a payroll over £3 million, you're already paying into the Apprenticeship Levy. But are you making the most of it? Every year, millions of pounds go unused and are reclaimed by the government—money that could be transforming your workforce, improving care standards, and boosting retention.
At Partnership Training, we specialise in helping care providers unlock the full potential of their levy through high-impact, diploma-based qualifications tailored to the health and social care sector. These programs are cost-effective, fully funded through your levy, and designed to upskill your staff with practical, compliant, and immediately applicable training.
Don’t let your levy go to waste. Book a no-obligation appointment today to explore your options and discover how you can turn unused funds into a stronger, qualified team.

