The Apprenticeship Levy comes into effect on 1 April 2017.
Apprentice eligibility will depend on where the apprentice spends most of their working time.
If the apprentice lives in either Wales or England, their employer is based in either Wales or England and the apprentice spends 51% or more of their time working in Wales, their funding comes under Welsh Government funding and priorities.
If the apprentice lives in either Wales or England, their employer is based in either Wales or England and the apprentice spends at least 50% of their time working in England, their funding follows the voucher arrangements and priorities of the UK Government.
If you are recruiting apprentices after 1 April 2017, ensure you are clear on the rules.