Calling all Levy Paying Employers
Calling all Levy Paying Employers! The Apprenticeship Levy is a statutory tax paid by levy-paying employers to HMRC. Funds generated from these levy contributions are made available to employers through their Apprenticeship Service (DAS) account and can be used to fund approved apprenticeship training and assessment.
From August 2026, funds entering an employer’s DAS account expire after 12 months if they are not used (levy funds expire on a rolling basis). Once expired, these funds cannot be reclaimed and are used to support apprenticeship funding across the wider skills system in England.
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