For all organisations whether you are a levy or non- levy payer are predominately the same. In Scotland this levy is paid into a communal pot for all apprenticeship requirements across all organisations in Scotland as opposed to England where it is ring-fenced for purely for that organisation alone.
In Scotland the apprenticeship are aimed and funded predominately for under 25 year olds. There is still some funding for over 25’s but often requires an employer contribution. The only way to access your levy pot to use make the most of this contribution is use it to train current staff or for new recruitment.
If you have staff in both Scotland and England, the pot is spilt by the proportion of staff in each country and treated inline with the rules for each. Any staff that are based in Scotland but spend more than 50% of their working hours in England can access their levy pots as per the English rules.