Following its original announcement in the 2015 Summer Budget, a piecemeal approach to release of HMRC guidance, combined with changes in government and economic uncertainty generated in the wake of the EU referendum, has caused the levy to move out of focus in recent months.

With a narrowing window of opportunity to prepare for incoming changes to apprenticeship funding, it is important that employers do not delay in getting to grips with what the levy means for their business. As such, they should conduct thorough planning in order to mitigate against potential pitfalls.