Apprenticeships | Growth and Skills Levy: New Employer Guide to Apprenticeship Changes 2026

This year the UK apprenticeship system has been reformed, introducing the new Growth and Skills Levy. The new system offers a range of benefits for employers including flexibility and scope to fund short, targeted ‘modular’ training programmes to fill specific skills gaps.

The Growth and Skills Levy is a UK tax on large employers which is used to fund apprenticeship training. It is payable by all organisations with an annual pay bill of more than £3 million. Funding is available for new and existing employees, and the training must be delivered by an approved training provider.