Overcoming restrictions to Level 7 apprenticeship funding

What are your options going forward?

Learners aged 21 and under will continue to be eligible for Level 7 apprenticeship funding.To ensure all learners and employers can continue to access high-quality development opportunities to achieve full qualification, we’re offering three main routes:

Level 4 Plus route

A tailored progression pathway combining advanced Level 4 learning with specialist development to bridge towards Level 7 outcomes. Employers then have the option to continue their employees’ learning journey through either the Fee-Paying Apprenticeship Route or the Enhanced Qualification Route.

Level 7 Fee-Paying Apprenticeship Route

Designed for learners aged 22 and over who wish to continue on the Level 7 apprenticeship framework through self-funding or employer sponsorship. This pathway offers employers the ability to provide their employees with a consistent learner journey regardless of government funding rules. Following a recent announcement from HMRC, employers will also benefit from an Employer’s National Insurance exemption for fee-paying apprentices under the age of 25.

Enhanced Qualification Route

A truly flexible option for organisations that want professional qualification programmes without the limitations of government-funded routes. Learners gain full access to our OnDemand Skills and Behaviours modules, offering adaptable, career-driven learning that can be shaped to their needs.

Each route offers a distinct pathway depending on your goals, eligibility, and organisational needs. You can explore the details of each option below.

Note on the Level 7 Standard

The current Level 7 standard is under review, with a revised version and updated funding band expected in 2026.

Routes to achieve full qualification

When Level 7 funding changes come into effect, there are several routes for employers to support their employees aged 22 and over to become fully qualified in the profession. It’s worth noting that employers aren’t limited to choosing one route and may choose a combination of the following options to best support their employees.

The revised funding band is £12,000 for levy payers. Levy-paying employers can use their levy, and non-levy paying employers contribute 5%. In any event, apprentices will be exempt from National Insurance Contributions (as long as the apprentice earns less than £50,270 a year) until the age of 25.

Starting on programmes from January 2026, Kaplan has enhanced this Level 4 apprenticeship by incorporating at least one additional professional level subject course at no extra cost to employers.

We’ve developed fact sheets to help employers understand the pathways in more detail.

Level 7 fee paying apprenticeship route

Employers can opt to fund the Level 7 apprenticeship commercially from 1 January 2026 at a rate that is agreed with a training provider. However, there is still some uncertainty whether that will be on the outgoing apprenticeship standard or the incoming revised standard, which was paused by the government. Based on the latest information from the Level 7 Trailblazer Group, the aim of Skills England is to publish the new standard by 31st March 2026 with the standard going live for enrolments in quarter two of 2026.

HMRC has confirmed that Apprentices under this route will be exempt from National Insurance Contributions, as long as the apprentice earns less than £50,270 a year. The exemption applies as long as the following conditions are met:

• The person is under the age of 25
• The person is being trained under an apprenticeship agreement that is either government funded or set out in a written agreement between the person, the employer, and the training provider. This written agreement must clearly include the type of apprenticeship framework or standard being followed, the start date, and the expected completion date.

Crucially, the apprenticeship must be approved for delivery on the Skills England website and meet the definition set out in Section A1 of the Apprenticeships, Skills, Children and Learning Act 2009 and associated regulations, including:

• The person is employed and works for reward under an apprenticeship agreement.
• It contains off-the-job training towards meeting the requirements of the approved standard.
• It specifies the practical period and meets the statutory minimum duration (8 months for new starts from August 2025).

Illustrative example of saving:

An employee earning £30,000 per year undertakes a 3-year Level 7 apprenticeship and remains under 25 throughout the programme. The usual employer NIC rate is 15%, applied to earnings above the £5,000 secondary threshold. For an employee earning £30,000, this would normally apply to £25,000 of earnings.

Because the individual is an under-25 apprentice, the employer is exempt from these NICs for the full duration of their training. This exemption covers an annual NIC value of £3,750 (15% × £25,000), resulting in a total saving of £11,250 over a 3-year apprenticeship.

Enhanced qualification route

Kaplan is improving its Professional Qualification (PQ) courses in line with the demands of the modern accountancy and tax professions. These changes are a direct result of our client research, which identified key features valued above and beyond the standard qualification courses.

Kaplan closely monitors learner progress and provides support to keep them on track through automated interventions within MyKaplan, expert tutors in class, and an academic support team via email, live chat, and callback. Learners who are unsuccessful in their exams are offered one-to-one phone calls with a tutor to discuss their results and receive personalised recommendations and guidance for where and how to improve.

To further develop essential professional skills, all ACA, ACCA, CIMA and CTA courses now include access to our award-winning OnDemand skills and behaviours modules. Covering leadership, problem-solving, communication, and acting ethically and professionally, these complement our expert technical accountancy training.

Sponsored learners will receive comprehensive guidance at the start of their qualification to ensure a clear understanding of their pathways and milestones.

Kaplan closely monitors learner progress and provides support to keep them on track through automated interventions within their online learning platform, expert tutors in class, and an academic support team via email, live chat, and request a call back. Learners who are unsuccessful in their exams are offered one-to-one phone calls with a tutor to discuss their results and receive personalised recommendations and guidance for where and how to improve.

Kaplan offers unmatched study flexibility to fit any learning style or schedule, with OnDemand, Classroom, and Live Online courses available on weekdays, evenings, and weekends. Students enrolled on scheduled courses also get free OnDemand access, enhancing their learning experience and setting us apart from other providers.

These enhancements are in addition to our existing professional qualification offerings, which include a pass guarantee, subject to terms and conditions.

Employer funding guide

At Kaplan, we’re committed to helping your people succeed — equipping them with the skills and confidence to thrive in their roles and drive meaningful results for your organisation. This guide is here to help you make informed decisions about funding and training, providing clear, practical advice tailored to your current needs and future ambitions.