This Practice Note considers how employers with employees in England access the funds arising out of the payment of the apprenticeship levy. It looks at the apprenticeship service (AS) account, how the amount of the funds in that account are calculated, reservation of funds by smaller employers who do not pay the levy, the apprenticeship standards, the funding bands, extra funding for young apprentices and how the funds can be used. All employers in the UK are potentially required to pay an apprenticeship levy, set at a rate of 0.5% of an employer’s annual pay bill, even if they do not have apprentices. However, an annual allowance of £15,000 means that in practice the levy is only paid by employers whose pay bill exceeds £3m. The levy is collected through the PAYE system alongside tax and National Insurance contributions (NICs). For more information, see Practice Note: Apprenticeship levy. Apprenticeships are a devolved policy and so the authorities in each part of the UK are responsible for their own apprenticeship programmes, including how funding