Figure 1
A flowchart illustrating the financial relationships and organizational structure within English degree apprenticeships. The HM Treasury allocates funds to the Apprenticeship Levy funds, which are distributed to levy-paying and non-levy-paying employers. Independent training providers and HE FE providers receive funds for training. The Department for Education oversees the process, with input from third-party interests and oversight from NEW Skills England, Ofqual, and Ofsted. Funds flow between various entities, including unspent funds returned to the HM Treasury and overpayments via tax credits.Simplified diagram of organisations, institutions and financial relationships within English degree apprenticeships (as of Spring, 2026). Source(s): Authors’ own work, updated from Myers et al. (2024)