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Apprenticeship Levy - the Basics
Apprenticeship Levy for Scotland/Wales/Northern Ireland

Home / Training & Development / Apprenticeships / Apprenticeship Reform/Levy / Apprenticeship Levy - the Basics / Apprenticeship Levy for Scotland/Wales/Northern Ireland

What if my company only operates in Scotland/Wales/Northern Ireland?

  • You are liable for the levy
  • Apprenticeships are a devolved policy
  • Each authority in each of the UK nations manage their own programmes and how they are funded
  • The Digital Apprenticeship Service (DAS) will only support the English apprenticeship system
  • No change to how your apprenticeships are funded

If your company operates in both England and one (or more) of the Devolved Authorities

  • All companies in the UK are liable for the levy
  • The proportion of your levy that you have to spend in England is calculated using the home addresses of the employees
  • To calculate the English fraction use

https://estimate-my-apprenticeship-funding.sfa.bis.gov.uk

Funding Allocated to Devolved Nations

These are the amounts guaranteed by the government to the devolved nations for the next three years. Wales are the only one of the devolved nations that has not issued a public consultation.

Population share of levy funding (£m)2017-182018-192019-20
Scottish Government 221 230 239
Welsh Government 128 133 138
Northern Ireland Executive 76 79 82


If you're an employer with operations in Scotland, Wales or Northern Ireland, you may also want to contact your apprenticeship authority: