Sponsor the Nation’s Smile
Levy donors aren’t contributing to a fund…
They’re sponsoring real people, real outcomes, and real community change.
Unused levy doesn’t just disappear. It disappears from your community.
- Since 2017, over £4 billion in unused levy has been returned to the Treasury
- Only 3% of employers use the levy transfer scheme to support other organisations
- Only 4% of levy‑paying employers use all their available funds
What happens to your unspent levy?
Any levy not used within 24 months is reclaimed by the government. From August 2026, this will be reduced to just 12 months.
We’re at crisis point
Oral health in the UK is deteriorating fast.
National data shows that 26.9% of five‑year‑olds in England have enamel and/or dentinal decay, and in some areas, up to 60% of young children are affected, highlighting the severity of the crisis. Tooth decay remains the leading cause of hospital admission for 5–9‑year‑olds, keeping children out of school for entirely preventable reasons.
At the same time, an estimated 4.5 million patients cannot get the treatment they need each year, and up to 96% of NHS practices are not accepting new adult patients, leaving families waiting until problems escalate into emergencies.
Whilst the nation is experiencing an oral health crisis, billions in apprenticeship levy funds remain unused each year, weakening the very workforce needed to support community care.
There is a better way.
Your unused levy can transform the UKs oral health. By donating your unspent funds, you support dental apprenticeships that help improve access to care. You are directly investing in skills development within the UK dental sector, which is currently facing critical workforce shortages.
What is the Apprenticeship Levy Transfer Service?
The Apprenticeship Levy Transfer Service allows large employers who pay the apprenticeship levy to transfer up to 50% of their unused levy funds to other businesses, such as dental practices. These funds help cover apprenticeship training costs, making it easier for dental practices to recruit and upskill staff, and provide career opportunities to new apprentices.
New changes to apprenticeship funding
The government has announced significant changes to apprenticeship funding through the new Growth and Skills Levy, starting from the 2026/27 academic year. Please check back on this page for updates. For more information on the upcoming changes, please visit the Department for Education website linked below.
Levy-Paying Employers
If your organisation has an annual payroll over £3 million:
- The full course fee will be funded directly from your apprenticeship levy pot.
- If your levy funds are fully used, you can access co-investment, with the government covering 95% of the apprenticeship cost and your business contributing just 5%.
Please note: New apprenticeship funding changes are coming in to play. Check back for more information.
Non-Levy Paying Employers (SMEs)
If your annual payroll is under £3 million:
- Apprentices aged 16–21 are fully government funded – no cost to your business.
- Apprentices aged 22 and over require a 5% employer contribution, while the government funds the remaining 95%.
Please note: New apprenticeship funding changes are coming in to play. Check back for more information.
Our Levy Transfer achievements 2024/2025
- £2.4 million overall levy funds raised for dental practices to bring on apprentices.
- Of that, £1.2 million has been raised for SME dental practices by the NHS.
- We have secured levy transfer funding for over 300 apprentices.
The dental sector needs your help!
We are looking for large employers with unspent levy funds to support dental apprentices in the UK to begin and progress their dental careers.
If you would like to donate your unpent levy funds to help an apprentice, please get in touch with our team for more information.
How Tempdent helps
If you require levy funding for your apprentice, Tempdent can help you source a levy donor and support your application via the Apprenticeship Service. We make securing levy transfer funding simple and stress-free.
At Riverdale, we are passionate about creating opportunities for early careers. Our apprenticeship schemes provide not only meaningful employment but also funded qualifications that deliver lifelong benefits. Thanks to generous levy gifts, we’ve been able to expand these opportunities beyond our own levy fund, opening doors for even more individuals to grow and succeed.
Suzie Loveday
Who can gift levy funds?
• Large employers with an annual payroll over £3 million.
• They can transfer up to 50% of their previous year’s levy funds.
• Many pledge funds to support healthcare and dentistry as part of their CSR and local skills development.
Who can benefit?
• Dental practices of any size can receive levy transfers.
• You need an Apprenticeship Service account to accept funds.
• Funds can be used for new apprentices or to enrol current staff members on to an apprenticeship.
FAQs
What is the apprenticeship levy?
A UK tax on large employers (annual payroll over £3 million) to fund apprenticeship training.
How does transferring funds work?
Levy-paying employers pledge funds through the government’s online service. Dental practices apply to receive these funds, which help cover apprenticeship training costs.
How much can be transferred? Can I transfer 50% in one lump sum?
Levy donors can transfer up to 50% of their previous year’s unused levy funds. Transfers are paid monthly for the duration of the apprenticeship, not as a lump sum.
Who can the transferred money go to?
Any business with an Apprenticeship Service account, including dental practices.
What can levy transfers pay for?
Only apprenticeship training and assessment costs up to the funding band maximum. They cannot cover wages, travel, or other expenses.
What do I need to be aware of before transferring funds?
Transfers are a multi-year commitment. Payments leave the donor’s account monthly until the apprenticeship is complete.
Will the receiving dental practice know who is funding their apprenticeship training?
Yes, both donor and recipient connect via the Apprenticeship Service.
What do I do if I want to receive a transfer for an apprentice?
Set up an Apprenticeship Service account, choose your apprenticeship standard, and apply for available pledges. Tempdent can guide you through this process.
How will Tempdent help me secure levy transfer funds for my apprentice?
We’ll identify suitable levy donors, manage the application with you, and ensure your apprenticeships are fully funded and compliant.