The Education and Skills Funding Agency held a consultation on ways for levy-paying employers to transfer apprenticeship funds to any other employers. The consultation closed on 18 August 2017.

In July 2018 the Department for Education (DfE) announced that it would amend Apprenticeship Levy policy to allow levy payers, from July 2018, to make transfers of their unspent levy funds to as many other employers as they choose, up to 10 per cent of their unspent funds.