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<p>Apprenticeship levy-paying employers can transfer levy funds to as many employers
as they wish, provided the total of transfers does not exceed 10% of the total value
of levy funds declared in the previous tax year. This will rise to 25% from April
2019.</p><p>We are monitoring the impact of all aspects of apprenticeship funding
policy, including the changes to co-investment rates and the transfer limit announced
in the Budget, to make sure that we continue to support employers of all sizes to
make a sustainable investment in high-quality skills training.</p><p>Further information
on apprenticeship levy funding rules can be found here: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/733034/1819_Employer_Rules_v1.0.pdf"
target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/733034/1819_Employer_Rules_v1.0.pdf</a>.</p><p>
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