Levy Transfers
and Gifting

Empowering apprenticeships through shared resources.

What is Levy Gifting?

Levy gifting, also known as a levy transfer, allows employers with surplus apprenticeship levy funds to transfer up to 50% of their annual levy contributions to other businesses. This collaborative approach enables larger organisations to support smaller enterprises, charities, or partners in funding apprenticeship training and assessment costs.

How Does It Work?

01
Identify Potential Partners

Connect with businesses in your supply chain, industry, or local community that could benefit from apprenticeship funding.

02
Establish an Agreement

Both parties agree on the amount to be transferred and the specific apprenticeships it will support.

03
Set Up in the DAS

Both parties must be registered on the Digital Apprenticeship Service (DAS). The sending employer pledges the agreed amount, and the receiving employer accepts the transfer for specific apprenticeships.

04
Monthly Transfers

Funds are transferred monthly from the sender’s levy account to the receiver’s, covering training and assessment costs for the agreed apprenticeships.

The Benefits of Levy Gifting

Maximise Unused Funds

Ensure your levy contributions are fully utilised, rather than expiring after 24 months, by redirecting them into high-impact apprenticeship training.

Small and medium-sized enterprises often lack the resources to fund apprenticeships. Levy gifting helps bridge that gap — enabling these businesses to access vital training and grow sustainably, all whilst strengthening the overall national workforce.

Demonstrate your business’s commitment to social impact by supporting the development of apprenticeships in other organisations. Publicly supporting workforce development and smaller enterprises positions your business as a forward-thinking, socially responsible leader.

Build stronger relationships with suppliers, partners, or local businesses through collaborative training initiatives.

Other Information