The UK Department of Education has just issued guidance on the new apprenticeship levy scheme that will be introduced on April 6th 2017 . The 0.5% levy will only be paid by those companies with wage and salary bills over £3M ($US3.9M) a year. Once the levy has been paid, employers will be able to access funds for training through a new digital apprenticeship service account. However, funds can only be spent on approved training providers and not contribute towards the costs of setting up a scheme, wages, travel costs, ongoing management of a scheme or work placement assignments.