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The UK Government’s apprenticeships reform and the introduction of the apprenticeship levy has meant fundamental shifts to the funding model with new implications for how employers interact with the apprenticeship system. But how have employers responded to these changes since the levy’s rollout in April 2017? Our report, Assessing the early impact of the apprenticeship levy – employers’ perspective, explores employer views and attitudes, their likely reaction to the levy in terms of their investment in apprenticeships, as well as the likely effect on their wider learning and development strategies. For employers considering their own apprenticeship programmes and their engagement with the levy, there is also available as a separate download case studies of three organisations that have taken an innovative approach to addressing their workforce challenges and their top tips for implementation.