Thinking of becoming an apprentice?
Thinking of employing an apprentice?
Find out how the Apprenticeship Levy works and how it can be applied to tax training.
What is the Apprenticeship Levy?
From 1 April 2017, the government reformed the way apprenticeships are funded. They introduced the Apprenticeship Levy for large businesses and a co-investment scheme for smaller businesses.
The levy is set at 0.5% of an employer's pay bill (where the pay bill is over £3m per annum) and is managed through an online Apprenticeship Service account. For apprenticeship training and assessment in England, the government applies a 10% top up to the funds in the Apprenticeship Service account, so every £1 will be increased to £1.10.
Levy payers can use the levy payment to purchase apprenticeship training and assessment through a government-approved training provider.
For employers not paying the levy (or where there are not enough funds in their Levy Account), there is co-investment. The employer pays 10% of the apprenticeship training costs and the Government pays the rest, up to a maximum funding cap.
How is training delivered
What is a Tax Apprenticeship?
An Apprenticeship is a genuine jobs with the opportunity to gain a professional qualification and develop the right skills to build a fantastic foundation in a future career.
For tax, this means the ATT qualifcation can be done as part of the Level 4 Professional Taxation Technician apprenticeship.
The CTA qualification can be done as part of the Level 7 Taxation Professional apprenticeship.
On Programme Assessment
The On Programme Assessment is the learning phase where apprentices gain relevant knowledge, skills and behaviours as set out in the Apprenticeship standard, and start to put these into practice in their jobs.
It is during the On Programme Assessment phase that students will sit the ATT examinations as part of the level 4, or the CTA examinations as part of the level 7.
|Level 4 Knowledge – covered by the ATT examinations||Level 7 Knowledge – covered by the CTA examinations|
|Technical knowledge||Assurance, risk and control|
|Business awareness||Business acumen|
|Ethical standards||Financial information|
|Regulation and compliance||Legislation, standards and principles|
|Systems and process||Strategic business management and governance|
|Level 4 Skills||Level 7 Skills|
|Analysis of information||Building relationships|
|Communication skills||Business Insight|
|Planning and prioritisation of tasks||Ethics and Integrity|
|Produces quality and accurate information||Leadership|
|Ability to work within a team and collaborate effectively||Problem solving and decision making|
|Level 4 Behaviours||Level 7 Behaviours|
|Adds value||Continuous improvement|
|Ethics and integrity||Flexibility|
At the end of the apprenticeship, the employer and training provider will agree that the apprentice is ready for the final stage and they will pass through the “gateway” onto end-point assessment. The end-point assessment provides an opportunity for apprentices to demonstrate they have gained competence in all areas of the apprenticeship standard.
|Level 4 End Point Assessment||Level 7 End Point Assessment|
A portfolio of evidence collating during the apprenticeship showcasing their understanding and practical experience at each competency.
|Synoptic Case Study |
The Case Study synoptically assesses the apprentices understanding of complex business/individual issues and apply knowledge, skills and behaviours.
|Reflective Statement |
An opportunity to look back and reflect on the apprenticeship journey as a whole and document went well well, what they would do differently, what they learnt.
|Project Report |
A series of 3-4 critical and evaluative skills and behaviours questions based on their work experience.
|Role Simulation |
Students must sit a simulation of business related tasks reflective of a typical role at this level. It synoptically assesses the application of knowledge, skills and behaviours required from employers.
Partner with Tolley for your apprenticeship programme
Tolley Exam Training has always demonstrated expertise and commitment to helping student pass professional taxation examinations. Now Tolley is on the Register of Apprenticeship Providers. Find out why you should partner with us for your taxation apprenticeship programme...
Enquire about Tolley tax apprenticeships
If you are thinking about applying for a tax apprenticeship, or you are an employer and would like to know more about how Tolley can support you, we can help. Complete the form below and a member of our team will be in touch within 48 hours.