Question reference: S6W-17843
- Date lodged: 10 May 2023
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Current status: Answered by Graeme Dey on 23 May 2023
Question
To ask the Scottish Government, in the academic year 2022-23, how much it (a) received through the apprenticeship levy and (b) spent to fund apprenticeships through the (i) Flexible Workforce Development Fund and (ii) Scottish Government Apprenticeship programme.
Answer
The UK Government Apprenticeship Levy is a reserved tax on employers which was implemented by the UK Government. Scotland receives a proportionate share of tax revenues via the block grant as per the Fiscal Framework agreement with UK Treasury.
On 14 November 2016, the UK Government announced the Scottish Government’s settlement from the UK Apprenticeship Levy based on a population share of projected revenue for the first three years only. From 2020-21, the normal operation of the Barnett Formula has applied. As a result, the Scottish Government has no direct control or responsibility for its operation and we have not had a breakdown of Levy funding for Scotland since 2020-21.
SDS fund Modern and Foundation apprenticeships through their core grant in-aid budget. Audited spend for 2022-23 will be published in the SDS annual accounts later in the year, which will be available on the SDS website.
The Flexible Workforce Development Fund (FWDF) does not fund apprenticeships. It is designed to provide employers across Scotland with flexible training to upskill their current workforce.