For employers paying the Apprenticeship Levy in England, unused funds can represent much more than available funding in an Apprenticeship Service account. They can become training, qualifications and career opportunities for people working in other organisations.
And now there is even more reason to think carefully about how your Levy is being used.
From 1 August 2026, new funds entering an employer’s Apprenticeship Service account expire after 12 months if they are not used. Funds that entered an account on or before 31 July 2026 retain the previous 24-month expiry period.
Levy-paying employers can, however, transfer up to 50% of their previous financial year’s Apprenticeship Levy funds. The allowance is calculated using the total Levy declared in the previous tax year, with the English percentage applied.
That creates an opportunity to turn unused Levy into measurable social impact.
What is a Levy transfer?
A Levy transfer allows a Levy-paying organisation to use some of its available apprenticeship funds to support apprentices employed by another organisation.
Employers can choose where they want that support to make a difference – whether that is within their supply chain, their sector, a particular community or an area where there is a recognised skills need.
Transferred funding can cover 100% of eligible apprenticeship training and assessment costs, up to the relevant funding band.
Transfers can only be used for a new apprenticeship start. The apprentice does not have to be a new employee, but they cannot already have started the apprenticeship being funded, except where an apprentice changes employer and continues their existing programme.
For the receiving organisation, that can make training and developing its people significantly more accessible.
For the donating organisation, it provides an opportunity to put Levy funding to work beyond its own workforce.
Take a look at our Levy calculator
From unused funding to real impact
Levy transfer is about more than moving available funding between Apprenticeship Service accounts.
Used strategically, it can help smaller organisations develop their workforce, support people to gain recognised qualifications, address skills gaps and create opportunities in the communities and sectors that matter to your business.
That means an employer could choose to use its Levy to strengthen skills within its own supply chain. It could support apprenticeships within its local community. Or it could target funding towards a sector facing particular recruitment and workforce challenges.
The important thing is that the funding becomes an investment in people.
“We work extensively within education, so it’s important to us that we give something back to the sector. Donating our Levy through AKG means we can turn that commitment into something tangible, supporting people to develop their skills and helping education providers invest in their workforce.”
Jack Casson, Kindred
Why work with AKG Learning?
Knowing that you have unused Levy is one thing. Knowing where it could make the greatest difference is another.
AKG Learning can work with employers to understand their available Levy, identify opportunities for transfer and connect that investment with organisations that can benefit.
That means Levy transfer can become part of a wider skills, workforce and social impact strategy, rather than simply an administrative exercise.
We can help make the connection between the organisation that wants its Levy to do more and the employer that can turn that funding into an apprenticeship opportunity.
Because if your organisation isn’t going to use all of its Levy, there is another option.
Don’t use it? Don’t lose it. Donate it.
Talk to AKG Learning about turning unused Apprenticeship Levy into skills, opportunities and measurable impact.
