Chamber and committees

The UK Government Apprenticeship Levy is a reserved tax on employers of which Scotland receives a proportionate share of tax revenues via the block grant as per the Fiscal Framework agreement with UK Treasury. Scottish Government do not receive a specific allocation of Apprenticeship Levy revenue.

While recognising the challenging budgetary pressures, Scottish Government have been clear that we will continue to invest significant funding in education, training and skills – including apprenticeships - to meet the needs of employers, the workforce, young people and Scotland’s economy. The overwhelming majority of funding, including investment in our apprenticeship programmes, is available to employers regardless of their size or whether they pay the Levy.