Changes to Level 7 accounting apprenticeship funding
We’re here to help you navigate the new pathways available to support your employees in becoming fully qualified accountants
Funding Changes from January 2026
From 1 January 2026, government funding for Level 7 apprenticeships will apply only to learners aged 16–21, or those under 25 with an Education, Health and Care Plan (EHCP) or care leaver status.
Employers will also benefit from a National Insurance exemption for commercially funded apprentices under 25, following an announcement from HMRC and the Department for Education.
At BPP, we remain committed to ensuring that everyone who wants to become an accountant has a clear route to qualification. That’s why we’ve developed a range of fully funded, part-funded, and commercially funded options.
What This Means at BPP
BPP will continue to offer access to Level 7 Accountancy and Tax Apprenticeships for all eligible learners under the new funding rules - and through commercially funded routes for those aged 22 and over. This ensures employers can keep developing talent while learners progress towards full professional qualification.
We’re also enhancing our programmes with:
Greater flexibility in delivery
Stronger progression pathways
Alternative routes to qualification
Tailored advice to identify the most cost-effective route
These improvements reinforce our position as the trusted partner for developing the next generation of high-level accounting and tax professionals.