Apprenticeship levy during coronavirus (COVID-19)

CoronavirusThis article sits within the Coronavirus section

There are no changes to the apprenticeship levy during the coronavirus outbreak. The levy helps us to increase the quality of apprenticeships and supports employers in making a long term, sustainable investment in training.

If you already pay the apprenticeship levy, you’ll need to continue reporting and paying it until the end of the tax year even if your annual pay bill turns out to be less than £3 million.

Check what coronavirus support is available to businesses.

Expiry of funds

The coronavirus outbreak does not change the date that funds expire in your apprenticeship service account. Funds will continue to expire if you do not use them within 24 months from the date they enter your account.

Paying for apprenticeship training

If an apprentice cannot carry on with their apprenticeship for more than 4 weeks because of the coronavirus outbreak, you must pause the apprenticeship. This could be because:

  • the training provider cannot deliver apprenticeship training 
  • an apprentice cannot undertake work or training

The apprentice is still employed and can continue working or move training providers, but you must not pay for apprenticeship training if it is not delivered.

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