Apprenticeship in Ireland is funded from the National Training Fund (NTF) which was established by the National Training Fund Act, 2000, as a dedicated fund to support the training of those in employment, and those seeking employment. The NTF replaced the pre-existing Apprenticeship Levy which had been in place under The Industrial Training (Apprenticeship Levy) Act 1994. It is funded through an employer levy of 1% of reckonable earnings in respect of employees in classes A and H employments, representing approximately 75 per cent of all insured employees.
Apprenticeship is therefore currently funded by employers. The issue of future funding of apprenticeship is being considered in the context of the upcoming Apprenticeship Action Plan for Apprenticeship which is due to be finalised by the end of 2020.