Allow large firms to pass apprenticeship levy funds to small firms in their supply chain: Completed (Maintaining)
Employers with pay bills over £3 million each year pay the apprenticeship levy. If a company is connected to other companies or charities it will only have one £15,000 allowance to share between them and can be passed on to smaller firms.

The government continues to implement the apprenticeship levy which started being levied from April 2017.

Category: Economy
Source: Manifesto - Page 53
Reference 1: Apprenticeship research briefing