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Advice for employers

Changes to Level 7 apprenticeship funding

The Government has changed its Autumn 2024 stated intent to defund all Level 7 apprenticeships. After reviewing evidence from employers, learners, Kaplan, and others, the funding changes will be postponed until January 2026 and thereafter, only available for learners aged 21 and under.

As the funding landscape has evolved, we're here to help you understand your options to develop your talent to become fully qualified, both before and after the changes take effect.

What is changing?

Level 7 apprenticeships will continue to be funded for all learners, of any age, who start their apprenticeship before January 2026. Thereafter, funding for new Level 7 apprenticeships will only be available to learners aged 21 and under at the start of their apprenticeship. Learners aged 22 and over will not be eligible for apprenticeship funding.

This is part of the government's initiative to 'rebalance' apprenticeships and skills, to redirect funding more towards programmes which affect those Not in Education Employment or Training (NEETs).

When do the changes take effect?

After January 2026 Level 7 apprenticeships will only be funded for learners who are aged 21 and under at the start of their apprenticeship.

To ensure Level 7 apprenticeship applications can be fully processed for learners aged 22 and over before the upcoming funding changes come into effect, all necessary information must be submitted as part of the application form no later than Friday 21 November 2025.

Current Level 7 learners are unaffected

Learners already enrolled on a Level 7 apprenticeship and those starting their first day in learning before January 2026, are unaffected by changes, and will continue to be funded until completion of their apprenticeship.

The current Level 7 standard is under review. A revised Level 7 standard and its new funding band are scheduled for release later this year, and we're hoping for a September launch to align with our clients' traditional start window. Should the new standard be delayed, we may require an employer contribution for any new learners starting in the interim.

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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.

Available from January 2026

Level 4 Plus route

Starting apprentices on the Level 4 Professional Accounting Technician apprenticeship, our Level 4 Plus programme provides a solid start and part-funded route towards completion of the full ACA, ACCA, or CGMA qualification. Learners build technical skills during the apprenticeship, and can later complete remaining subjects as fee-paying learners.

Level 4 funding

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.

Enhanced features

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.

Available pathways

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

ACA qualified

Level 4 Professional Accounting Technician (CFAB) plus the first two ACA Professional Level subjects. Fees would apply for the remaining subjects.


Download ACA fact sheet
PDF, 878KB (opens in a new tab)

ACCA qualified

Level 4 Professional Accounting Technician (ACCA) plus two subjects from Applied Skills. Fees would apply for the remaining subjects.


Download ACCA fact sheet
PDF, 867KB (opens in a new tab)

CGMA qualified

Level 4 Professional Accounting Technician (CIMA) plus one subject from Operational level. Fees would apply for the remaining subjects.


Download CIMA fact sheet
PDF, 868KB (opens in a new tab)


Availability to be confirmed

Level 7 fee pay route

The Minister for Skills has suggested that employers can opt to fund the Level 7 apprenticeship commercially at a rate that is agreed with a training provider. However, there is a risk that the new Level 7 Accounting Apprenticeship won't be ready for delivery by 1 August 2025, due to delays caused by the government's decision to pause the revisions recommended by its Trailblazer Group. We are doing everything possible to support a speedy resolution.

Apprentices under this route would be subject to the same Employers National Insurance rules as outlined in the Level 4 route.


Available from January 2026

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.

Skills and behaviours development

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.

Improved onboarding

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

Progression support

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.

Flexible ways to study

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.

Request a callback

Our team is ready to provide guidance and support to help you navigate these changes.

Fill in the form

Looking for more support?

Our team is ready to provide guidance to help you navigate these changes and select the best programmes for you and your organisation.

Request a callback