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You have taken extracts from the funding rules out of context as support for those additional learning needs is covered in the section ‘Apprentices who need access to learning support’ from Page 25.
Paragraphs P107.15 and P110.4 refer to the Funds from an employer’s apprenticeship service account or government-employer co-investment that contribute to the negotiated training costs funding from DAS.
Even under the Response to coronavirus (COVID-19) measures for those who do not have a suitable device, i.e. laptop or tablet, to compete the necessary online course work the following applies:
IT devices you purchase must only be loaned out to learners and returned at the end of their learning aim to allow them to be re-used by other learners.
You should explore the funding rules section from Page 25 to see if applies to your learners needs but this is claimed as Learning support funding (ALS), If your costs exceed £150 per month, but are less than £19,000 per annum, you can claim the additional costs via the earnings adjustment statement (EAS).
Eligible costs - equipment for learners with support needs
If essential equipment such as electronic devices is purchased for apprentices with additional learning needs, can it be counted as an eligible cost? The apprentice has undergone an assessment that says they require the equipment to support their learning. The equipment is assigned to the apprentice only and not the training organisation and belongs to the apprentice only. It is kept by the apprentice and not returned to the University when the apprenticeship ends and used by another person.
P107.15 Capital purchases including lease agreements. Capital purchases are long-term assets that would have a lifespan beyond the apprenticeship being funded, such as land, buildings, machinery and ICT equipment (e.g. tablets and similar electronic devices)
P110.4 Materials (non-capital items) used in the delivery of the apprenticeship. By materials (non-capital items) we mean the equipment or supplies necessary to enable a particular learning activity to happen. This can include software licences where the licence cost is at apprentice level and the licence is required to access off-the-job training materials and can be evidenced as such. These items would not normally have a lifespan beyond the individual apprenticeship being funded.