We reject this recommendation. The apprenticeships levy was created to support the uptake and delivery of high-quality apprenticeships including allowing levy-paying employers to use their funds to support apprenticeships for those in custody. Levy payers can already employ prisoners as apprentices upon their release and can use their levy funds to support these apprenticeships. Later this year we plan to change the law to enable serving prisoners to start apprenticeships and will continue to explore what more can be done to incentivise and reduce barriers to employers taking on prisoner and prison leavers.