Apprenticeship levy transfer for employers
What is a levy transfer?
The apprenticeship levy transfer scheme allows levy-paying employers to transfer up to 25% of their unused levy funds to other organisations for apprenticeship training.
The UK is currently facing a significant national Early Years workforce shortage, alongside increasing demand for qualified staff across the sector. Levy transfer funding helps more employers - particularly SMEs and local businesses - invest in apprenticeships and workforce development while ensuring unused levy funds create meaningful community impact instead of expiring.
At Realise Early Years, we help employers use levy transfer funding to strengthen workforce development across the sector, supporting the recruitment, training and progression of Early Years professionals.
How does levy transfer work?
Did you know? Billions of pounds of unused apprenticeship levy funds are returned to the Treasury every year.
Levy-paying employers can transfer unused apprenticeship funds through the government apprenticeship service, allowing receiving employers to use the funding for approved apprenticeship training and assessment.
Realise Early Years manages the full process; from onboarding and compliance to training delivery - creating a simple, low-administration experience for levy donors and employers.
By committing unused levy funds to Realise, employers can maximise the value of their levy contributions while supporting local community investment, strengthening workforce pipeline development, enhancing brand reputation and creating measurable social impact.
Who can transfer and receive levy funds?
Employers who can transfer funds include:
- Levy-paying employers with unused apprenticeship levy funds
- Organisations looking to maximise social value and ESG impact
Realise Early Years works with employers across the UK to connect unused levy funding with apprenticeship opportunities where they are needed most.
Investing in early years
You can decide where your unused apprenticeship levy funds are invested and which apprenticeship standards you want to support.
By investing in Early Years apprenticeships, employers can help tackle sector-wide workforce shortages while creating long-term community impact. These could include:
Early Years Practitioner – Level 2
Supports new entrants into the Early Years sector and provides strong foundations for early careers in childcare and education.
Early Years Educator – Level 3
Helps address essential skills gaps and increases operational capacity across Early Years settings.
Early Years Lead Practitioner – Level 5
Develops future leaders within the sector and supports progression into senior Early Years roles.
What can levy transfer funding be used for?
Transferred levy funds can be used to cover approved apprenticeship training and end-point assessment costs delivered by a registered training provider.
The funding cannot be used for salaries, recruitment costs, equipment or travel expenses.
Levy transfer funding is designed to help smaller businesses and SMEs access apprenticeships without the full cost burden.
Does levy transfer cover the full cost?
Levy transfer funding covers 100% of apprenticeship training and assessment costs up to the approved funding band limit.
If training costs exceed the funding band maximum, the employer may need to contribute towards the remaining balance.
Speak to our team
Whether you are looking to transfer unused levy funds or secure funding for apprenticeships, Realise Early Years can help you navigate the process quickly and efficiently.
Complete the form below to discuss levy transfer opportunities with us.
