In many developed nations, especially in the West, education is free. This is because we generally believe that it is both in the interests of the individual and society for everyone to have the skills to be employable. This is true however there is also third party that benefits...the future employer. The education systems of our nations spend billions each year on developing talented and skilled workers, for firms to just take them on with no form of payment. I believe firms should pay society back for the talented workers they receive. The tax I am proposing would not harm small firms, but it would simply ask for firms to cover the cost of examination for each worker they hired. Meaning if the public had to pay £3,000 in order for an accountant to take all of his exams, his employer would have to pay that sum back to society. These payments would be made over the course of 24 months, as to not remove the incentive for new business.