International student levy technical detail
We are seeking views on the technical detail of the international student levy, to ensure its effective introduction and delivery.
The international student levy will require providers to pay a flat fee of £925 per international student per year. It will be collected by the Office for Students. It will take effect from 1 August 2028.
It will fund the reintroduction of targeted maintenance grants for disadvantaged students, helping to break down barriers to opportunity as part of the government’s Plan for Change.
This consultation is for impacted higher education providers and tax professionals. It explores the technical detail of the proposed design and delivery of the levy. This is to ensure its effective introduction and delivery.
The technical consultation document seeks views on the technical detail of the announced policy in areas including:
- scope
- calculation
- payment
The Chancellor of the Exchequer set out further policy detail on the levy at the Budget.