Apprenticeship Frequently Asked Questions

Level 4 Professional Taxation Technician Apprenticeship

1. What has been announced?

A new Level 4 Taxation Technician Apprenticeship standard has now been published, which has been designed for tax specialists by tax specialists. The Knowledge, Skills and Behaviours elements of the apprenticeship are all specific to a tax role so will be easier to evidence, and the ATT qualification is now mandated.

2. How has the funding changed?

The funding available for this new apprenticeship standard is £15,000 per apprentice. This is a significant increase on the previous standard and reflects the technical and specialist nature of the programme.

3. When will the change come into effect?

Whilst the new standard is published, it won’t be launched until the end-point assessment organisation (EPAO) has obtained Ofqual recognition. We anticipate it will be launched by the autumn in time for August/September cohorts.

4. Will there be any changes to the end-point assessment (EPA)?

Yes, the EPA will be tailored to the new tax-specific standard. Final details will be confirmed once the EPAO gains Ofqual recognition, but it will include the optional ATT paper and a professional discussion, focused entirely on tax-specific scenarios.
Further changes may be made once the current EPA consultation has completed.

5. How long is the new apprenticeship?

The new Level 4 apprenticeship is expected to last 18–24 months, depending on the apprentice’s prior experience and progress through the programme.

6. Who is the apprenticeship suitable for?

This apprenticeship is ideal for individuals working in tax compliance, personal and corporate tax, or VAT and indirect tax roles in accountancy firms, tax departments, or HMRC.

7. How will this affect my existing apprentices?

Any apprentices who are currently on programme will continue on the current Tax and Accounting Level 4 standard.

8. Can I transfer existing apprentices onto the new standard?

Apprentices already enrolled must continue on the current standard. However, if you have employees not yet enrolled, you can choose to wait for the launch of the new standard. Contact us for guidance on timing and planning.

9. How can Tolley help me?

We have been closely involved in the development of the new standard and are in the process of updating our programme to meet the new requirements.  If you would like to take advantage of the new Level 4 Professional Taxation Technician Apprenticeship programme then contact us now to ensure we can onboard your apprentices as soon as the new standard is launched.

Level 7 Taxation Professional Apprenticeship

1.  What is changing with the Level 7 apprenticeship?

From January 2026, public funding for Level 7 apprenticeships (including the Accountancy/Taxation Professional standard used for CTA and ACA qualification pathways) will only be available for:
    •    Apprentices aged 16 to 21 at the start of their programme.
    •    Existing learners who began their Level 7 apprenticeship before January 2026.

After that, no new funding will be available for apprentices aged 22 and over starting Level 7 programmes — even if they are employed in eligible roles.

2. Who will still be eligible for funded Level 7 tax/accounting apprenticeships?

Funding remains available for new apprentices aged 16-21 at the time they start, and for 
current apprentices enrolled on a Level 7 programme before January 2026 who will continue to be funded until completion.

Anyone aged 22 and over starting on or after 1 January 2026 will no longer be eligible for public funding through the apprenticeship levy.

3. How will this affect my existing apprentices?

Your existing apprentices are unaffected by this announcement.

4. How does this affect my future Level 7 apprenticeship plans?

You may continue to put employees through the apprenticeship programme but you as the employer, or the individual, will need to pay for them.  You may also wish to accelerate your recruitment plans so that your employees commence their learning before 1st January 2026.  

5. What can I be doing now to plan for these changes?

If you are planning to recruit apprentices this year you should ensure that they are fully onboarded and in learning by 1st January 2026.  You may also wish to consider longer term plans to take advantage of the limited window of opportunity, for example if you were considering recruiting in early 2026.  You will need to weigh up the additional cost/cashflow of bringing forward any recruitment plans with the benefit of the funded programme. 

6. How can Tolley help me?

Tolley has been delivering Tax Apprenticeship programmes for many years, and has been fully involved in the consultations leading up to this change.  We have our team on standby to provide guidance on funding options, recruitment strategies and programme implementation.  For more information speak to your usual contact in the Apprenticeship team or fill out the form below and a member of the team will be in touch.

7. What will happen to my levy?

If you are a levy payer you will still need to pay this.  You should consider other Apprenticeship standards that may be relevant to your workforce so that you benefit from the contribution you are making.  

For more information visit  https://www.apprenticeshipstandards.org/