Levy paying employer decisions


19 10 2020


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The government introduced the apprenticeship levy in 2017 as part of reforms to improve apprenticeship quality and employer engagement. The levy is paid by employers with a pay bill of over £3 million per year. It is paid into a digital account which employers can access as funding to pay for apprenticeships.

Learning and Work Institute was commissioned by the Department for Education to conduct research to explore:

  • Levy-paying employers spending decisions;
  • How employers and providers account for the prior learning of apprentices.

This qualitative study involved interviews with employers, training providers and apprentices.

The evidence will help to inform potential policy responses, to ensure high quality training for apprentices and value for money in the system

Levy paying employer decisions and accounting for prior learning