Apprentices: Taxation

(asked on 2nd June 2025) - View Source

Question to the Department for Education:

To ask the Secretary of State for Education, what estimate she has made of the contribution from the apprenticeship levy to level 7 apprenticeships provided by (a) schools, (b) other bodies in the education sector and (c) bodies in the children’s social care sector to apprentices (i) under 21 (ii) over 21 in (A) 2023/24 (B) 2024/25 (C) 2025/26 and (D) 2026/27.


Answered by
Janet Daby Portrait
Janet Daby
Parliamentary Under-Secretary (Department for Education)
This question was answered on 11th June 2025

The apprenticeship levy is collected by His Majesty’s Revenue and Customs (HMRC) from all UK employers with a pay bill above £3 million. HMRC publish overall levy receipts at: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk.

The department is responsible for apprenticeships in England only. The funding for apprenticeship training comes from the annual protected apprenticeship budget agreed at Spending Reviews. Although closely linked, this is distinct from the total levy income collected and the funds in employer accounts.

The department is therefore not able to provide information about how individual levy contributions link to the amount of the budget that is spent supporting level 7 apprenticeships in specific bodies.

The department publishes official statistics on apprenticeships that include information on apprenticeship starts by sector, level, standard and age at: https://explore-education-statistics.service.gov.uk/find-statistics/apprenticeships/2024-25.

Details of apprenticeship standards by route at level 7 can be found at: https://www.instituteforapprenticeships.org/apprenticeships/?levels=7&includeApprovedForDelivery=true.

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