Funding for Scotland

The big changes to apprenticeships are funded by the Apprenticeship Levy which started on 6 April 2017.

What is the levy?

The apprenticeship levy will be charged at a rate of 0.5% of an employer's pay bill, paid through PAYE on a monthly basis.

The apprenticeship levy will apply to ALL EMPLOYERS IN ALL SECTORS ACROSS THE UK, there are no exemptions, even if you contribute to an existing levy.

Those with an annual pay bill of more than £3 million are liable to pay the levy, meaning less than 1.3% of UK employers will pay the levy.

Funding from the levy will go to the Scottish Government.


Changes to funding system 

Skills Development Scotland have released a new Funding and Information Processing System (FIPS) to replace the old Corporate Training System (CTS). A new validation process has been included in the system which requires a response from the apprentice and employer.

As part of their induction, an apprentice will now have the option to be contacted either by email or SMS, which will be recorded on the FIPS system, the employer will only ever be contacted via email. The validation process takes place at key points throughout the apprenticeship programme and a response will be required by either the apprentice or employer to confirm the apprentice is still training otherwise their funding will be stopped.

If you have any further questions please email

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