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Invoices and Fees (Apprenticeship Assessment)

This article explains how and when EPA charges are applied, how monthly invoices are issued, and why VAT may appear on your invoice.

Billing for EPA 

EPA (End-Point Assessment) fees are charged 100% at Gateway, this means that training providers are only billed once the apprentice is submitted to Gateway, and if the apprentice is withdrawn before Gateway, no charge is applied. 

Monthly invoices 

Invoices are sent monthly, on the first working day of the following month. Charges from the previous month are issued as two consolidated invoices: 

  1. EPA invoice – Covers all learners submitted to Gateway during the previous month.
  2. Surcharges invoice – Covers all billable cancellations, re-sits, and appeals during the previous month. Awarding surcharges to be included, if applicable. 

Viewing invoice details 

Supporting data is provided with each invoice in the form of an Excel attachment, showing the learner or activity details that correspond to the charges. 

Why VAT may appear on your invoice 

VAT is charged only on the employer-funded portion of the EPA fee. The amount depends on the learner's age, start date, and employer type. 

VAT on 5% of the fee 

95% of the fee is funded by the Education and Skills Funding Agency (ESFA), and VAT applies to the remaining 5%. This only applies to apprentices aged 19 or over who started their apprenticeship on or after 1 April 2019 and are associated with a non-levy-paying employer. 

VAT on 10% of the fee 

90% of the fee is funded by the ESFA, and VAT applies to the remaining 10%. This only applies to apprentices aged 19 or over who started their apprenticeship before 1 April 2019 and are associated with a non-levy-paying employer.

When to contact the Finance team 

Email finance@tquk.org for help with billing requests, questions, or documents, including:  

Invoices and statements 

  • Copies of invoices. 
  • Account statements. 
  • Queries about invoice charges or VAT. 
  • Credit-note and refund requests. 

Payments 

  • Checking whether a payment has been received. 
  • Confirming bank details. 
  • Sending purchase order (PO) documents and remittance advice. 

Account details 

  • Updating billing or account information. 
  • Completing supplier forms. 

For any questions not listed above, or if you're unsure whom to contact, please email finance@tquk.org and the team will point you in the right direction.