Employers Urge Government to Extend Level 7 Apprenticeship Funding Beyond Age 21

It has been over 8 months since we first heard the Government’s plan to remove funding for a large number of Level 7 apprenticeships.

Since then, there have been equal levels of opinion, speculation and downright rumour about exactly what this defunding will affect, and when it will be implemented.

Recent media coverage has suggested that to protect the young people for whom Level 7 programmes offer entry-level pathways to careers in professions such as accountancy and law, the Government is considering an exemption from defunding for learners aged 21 and below.

This latest rumour has created its own storm of opinion about whether ‘21 and below’ is an appropriate age band to use.

In a survey run last week and completed by nearly 250 people, I asked what a sensible compromise age limit for learners to access level 7 funding would be, and the results were clear:

• 18 and below                  1%
• 21 and below                  11%
• 24 and below                  43%
• 30 and below                  45%

Nearly 90% thought that the age limit should be higher than 21.

First Intuition delivers accountancy training to thousands of apprentices across the country, and in just the last few days, my inbox has filled with emails from clients expressing their deep concern about the practical value of a ’21 and under’ age exemption.

Employers who support accountancy apprentices across all sectors of the economy, including local accountancy firms, NHS Trusts, and major national employers, argue that an age ceiling of 21 fails to reflect the realities of modern education and career paths:

• School and college leavers who start with Level 2, 3 and 4 programmes are highly likely to be at least 22 when they progress to level 7
• University graduates will often turn 22 within weeks of finishing their degrees, giving little time to secure and start a level 7 apprenticeship role
• Graduates who have taken a gap year, completed a work placement, studied for a Masters or even been to a Scottish University will almost certainly be at least 22
• Anyone who has had an even slightly ‘squiggly’ entry into the workplace and tried something else before opting for accountancy will also be excluded

In fact, the ’21 and under’ exemption will only really allow those with absolutely perfect educational and career pathways to be eligible for a level 7 pathway.

And that’s not most of us!

This is particularly true for those from non-traditional and disadvantaged backgrounds meaning that the proposed age cut-off threatens to strengthen the very barriers to opportunity that the Labour Government wants to break down.

Employers also warn that a restriction of Level 7 funding to ’21 and below’ could not only significantly damage social mobility and the professional talent pipeline, but the economic development of regions and industries across the UK.

Voices of employers in the accountancy sector who use apprenticeships across the UK:

“Accountancy apprenticeships are very important to build and maintain our talent pipeline in NHS Finance… While I very much welcome an exemption from defunding of Level 7 for those aged 21 years and below, it would be better for our communities and young people if it were to be applied to those 24 and below.”

Lore Lippmann, Deputy CFO, Great Ormond Street Hospital, London

“The two graduates [we have taken on] have both had a year in industry which has had a positive impact on their studies and employability giving them vital business ready skills. This however means that they are both 22 years old and the proposed cap of 21 years old would mean we would not be able to proceed with their apprenticeships. As a small/medium size employer we would not be able to absorb the costs of the training on top of the other increases in costs… Should the funding change we had a discussion around outsourcing to Asia, a number of our competitors are already doing this.”

Debbie Bonewell – Head of HR, Landin Wilcock Chartered Accountants, Sheffield

“From an employers’ perspective 21 and below would seem too low and would have excluded many of our current apprentices… One of the biggest benefits of the Level 7 apprenticeship is the diversity of people it brings in. It opens the door for people from all sorts of backgrounds, many of whom wouldn’t have been able to afford a higher-level qualification otherwise. This means we can attract a more varied and diverse group of individuals, which makes our workforce stronger and more reflective of the population we serve.”

John Chase, Unit Accountant, Leeds Teaching Hospitals NHS Trust, Leeds

“A funding cap of 21 poses a significant threat to the UK’s progress on social mobility, economic growth, workforce development, and diversity within the accountancy profession. This change would also block access for career changers and those returning to the workforce, such as individuals who have taken time out for caring responsibilities… In our firm, Level 7 programmes have supported both business growth and our ability to serve clients in local communities. While there would be an immediate cost impact for employers, the wider concern is the long-term damage this proposal could do to the future strength and diversity of the profession.”

Karen Arch, Partner, BHP Chartered Accountants, Sheffield

“[Our graduates] would no longer be eligible for this funding as they join after 3 years at University. [School leavers] usually join after A-Levels (around age 18) and complete a 3 year L3+L4 apprenticeship. This would affect their progression onto L7 as they also would not be eligible for the funding by the time they are ready. The proposed age limit of 21 would affect all of our current L7 apprentices.”

Rebecca Barton, Apprenticeship Operations Specialist, TUI, Luton

“When I heard about the ’21 and under’ exemption, it made little sense… We haven’t had any under-21 year olds starting level 7 programmes. They will all have fallen between 21-24… From my perspective, setting the cut-off at age 24 and below would be more beneficial than limiting it to 21. Many individuals from less privileged backgrounds or non-traditional routes enter the accountancy profession slightly later, and a higher age threshold would better support social mobility and help break down barriers to opportunity… A broader age exemption would ensure that more aspiring accountants can access these opportunities, regardless of when they start their journey.”

Darren Eastham, Director, Wheawill & Sudworth, Huddersfield

“In most cases, candidates starting Level 7 with us are over the age of 21, therefore it would be detrimental to our existing team and future employees if the funding here was removed. We also take on 2-3 university placement students each year, and in most cases these return to us after graduating to complete Level 7 but are again over the age of 22. School leavers joining us to complete Level 3 or Level 4, could also be over the age of 21 by the time they progress to Level 7.”

Amy Careless, Director, Hart Shaw, Sheffield

“Although the 21 or below exemption may appear at face value to be a reasonable cut-off point, this excludes graduates and any AAT students who haven’t taken the traditional/perfect route. Any individual whose life hasn’t gone to plan would be punished by the 21 or below exemption. If individuals have had to take time out of education and study for any reason, they should not be punished for doing so. A 24 or below exemption is far more reasonable and allows for life to happen!”

Robert Lunn, Audit Director, TC Group, Leeds

“Extending the exemption to include an age cut off that is higher than 21 would be of significant benefit in our profession and region.  As a training firm we recruit a number of trainees each year including college levers, university graduates and individuals looking for a career change or perhaps those joining the profession a little later after a study break.  It is therefore not uncommon for us to be recruiting level 7 apprentices that are over the age of 21.”

Luke Taylor, Partner, Smailes Goldie Chartered Accountants, Hull

“Many of the apprentices we take on join us after trying other careers first or coming out of university. This means that they are starting with us between the ages of 21 – 24… I understand the withdrawal of funding may not impact many trainees in the medium and large practices, but for a small practice like ours, it is essential to continue to recruit local apprentices.”

Corne von Wielligh, Director, M J Bushell Chartered Accountants, Brentwood

“I strongly support extending the Level 7 exemption cut-off to age 24 and below. Raising the threshold would better reflect the diverse pathways young people take into the accountancy profession and opening doors for those from less traditional backgrounds. Level 7 programmes are critical for nurturing talent, particularly in SMEs, where they drive business growth and enable us to meet the evolving needs of our clients. Extending the Level 7 cut off to age 24 would allow SME’s to continue hiring at existing rates.”

Sophie Holmes, Client Services Director, 360 Chartered Accountants, Hull

“We currently support non graduates, usually school leavers, through Levels 2, 3 & 4 apprenticeships and they may no longer meet the proposed new criteria to qualify for Level 7 funding before turning 22… Our apprenticeship intakes are usually from local comprehensive schools, and it has been wonderful to see them access the same opportunities to gain a professional accountancy qualification as those that attend private schools and/or university and a hired by the largest accountancy practices.”

Martin Garrity, Director, UHY BPR Heaton, Leeds

“In my view, setting the age exemption at ‘24 and below’ rather than ‘21 and below’ would have a far more meaningful impact in supporting access to Level 7 apprenticeships. Many aspiring accountants/advisors do not enter the profession immediately after graduation for valid reasons such as gap years, postgraduate study, or placement years. A higher age threshold would therefore be more inclusive, particularly for those from diverse or disadvantaged backgrounds, and would significantly strengthen efforts around social mobility… Maintaining access to these pathways for young people up to age 24 would help sustain talent pipelines, support SME growth, and ultimately contribute to long-term economic resilience.”

Michelle Adams, Senior People Manager, Shorts Chartered Accountants, Chesterfield

“[We] would like to express our strong belief that government funding for Level 7 apprenticeships should remain available to students aged 24 and under, not just those under 22 as is currently being considered… For many, ages 21 to 24 represent a more focused and prepared stage, where decisions are made with greater clarity and commitment. To restrict funding to under-21s risks unfairly excluding capable individuals who are only a year or two behind in their journey, through no fault of their own. Level 7 apprenticeships are not just about qualifications – they are about opportunity, potential, and building a more inclusive and effective workforce. We urge policymakers to take into account the real-world experiences of businesses like ours when considering eligibility criteria and to retain funding access for all learners up to age 24.”

Scott Rear, Director, Brown & Rear Accountants, Sheffield

“In my view, setting the exemption age at 24 and below would be far more meaningful than 21 and below. Many of the talented young people we see entering accountancy have taken varied paths, some have had gap years or simply taken a different career path before deciding accountancy is the right career for them. An age cut-off of 21 excludes many of these future professionals, as employers will be less likely to give them the opportunity. We’ve seen first-hand how Level 7 apprenticeships are vital for social mobility and talent development. In my opinion limiting access through such a narrow age exemption risks reducing opportunity and weakening the long-term talent pipeline for the profession.

John Holliday, Managing Partner, Pocknells LLP, South Woodham Ferrers

“We are concerned the proposed changes to remove funding for over twenty-ones would have a negative impact on our business and industry sector as this would apply to all graduate recruitment. There is a nationwide shortage of qualified and experienced audit and tax professionals, therefore our business strategy is to grow our own through graduate and school leaver programmes… We feel that removing funding for over twenty-one’s would have a significant impact not only on our business but on job opportunities for graduates, and perhaps the age limit should be set at age 24.”

Joy Elkins, Talent Acquisition Manager, Hazlewoods, Cheltenham

“The recent proposals of an upper age eligibility of 21 is likely to limit our ability to maintain growth. As a result, we would expect to take on fewer trainees in the future. Conversations with other accountancy firms in our region suggest a similar shift. We fully support raising the age cap to 24, as this would enable firms like ours to continue investing in the next generation of accountants and expand opportunities for young people across the region.”

Stacey Selby, Business Services Manager, Ford Campbell Freeman Ltd, Leeds

“To date we have had 0 apprentices complete at Level 7 who have been under 21, with learners requiring a lower level qualification initially to support them onto a qualification of this level… For me the age band would need to be up to 25 to enable young people to realistically be able to take up the opportunity. The proposed age range of 21 and below would prove a significant barrier to those leaving education, removing this opportunity for the vast majority of people.”

Katie Rankin, Emerging Talent & Careers Manager, Jet2.com, Leeds

“As an employer and training provider we feel the proposal of 21 or below age is too low. We have always tried to support individuals with a route into accountancy and this route isn’t always school leavers… On this basis an age limit of 24 or below would be more practical. As a firm we find it difficult to recruit qualified staff hence why we need to regularly take on apprentices each year.”

Steven Raines, Partner, Dutton Moore Chartered Accountants, Hull

“I would like to express my concern about an age limit of 21, in view of the Government’s aims to target growth for the country as I strongly believe this cut off age could seriously impact on this goal.  In addition, I also believe we should be trying to support young people into the accountancy profession and suggesting such an age restriction could ultimately impact on those young people who are not dealt a favourable hand at a young age in terms of education opportunities and family circumstances. I support keeping Apprenticeship level 7 funding available to all young people up to and including those aged 24 and feel strongly that this will help the Yorkshire area, and hence the country, thrive and grow, in line with Government plans.”

Jill Wright, Partner, Kirk Newsholme, Leeds

By Gareth John, Director at accountancy training provider First Intuition