Government Documents and Information
Apprenticeship Funding 
Employers who pay the apprenticeship levy and have unused apprenticeship funds can find other employers who want to receive a transfer, this can be up to 25% of the allowance. 
Employers who do not pay the apprenticeship levy or dont have enough available apprenticeship training levy in their accounts can co-invest. The employer has to pay 5% and the government funds 95%.

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