The Education and Skills Funding Agency (ESFA) has published a set of guidelines for transferring apprenticeship levy funds.
Transferred funds can only be used to pay for the training and assessment costs of approved apprenticeships. You are still responsible for paying the salaries of any apprentices you have.
Any employer wishing to use transferred funds must set up an account with the Apprenticeship Service and have a signed agreement with the Education and Skills Funding Agency.
Transfers can only be used for new apprenticeships - either new recruits or for existing staff - and cannot be used to fund existing apprenticeships.
You must apply for levy transfer funding before you hire your apprentice. Please ensure that you allow enough time to make your application and hire your apprentice before the start date of the apprenticeship training course you have selected.
For further details on your responsibilities as an employer when employing an apprentice, please see Government advice on employing an apprentice.