Essex Apprenticeship Levy Transfer Service

Guidance on offering apprenticeships and transferring your unspent Apprenticeship Levy to another business

If your organisation has a payroll of more than £3m, you'll pay the Apprenticeship Levy. Find out more about the Apprenticeship Levy on GOV.UK.

The Essex Apprenticeship Levy Transfer Service (EALTS) enables you to gift up to 25%. This helps small businesses to offer an apprenticeship to current or new employees.

Benefits of using the levy as a small business include:

  • enhancing the skills of your current employees
  • cutting costs for development opportunities
  • helping to reduce unemployment
  • contributing to business and economic growth


If you would like to donate your unspent levy or recruit an apprentice, visit the EALTS website or email

You can find more information on hiring an apprentice on the government’s website.