International student levy technical detail
- From:
- Department for Education
- Published
- 26 November 2025
- Last updated
- 13 July 2026 — See all updates
Applies to England
Read the full outcome
International student levy: government response
PDF, 1010 KB, 26 pages
Detail of outcome
The government has published its response to the technical consultation on the design and delivery of the International Student Levy.
We received 91 responses from respondents associated with higher education providers, companies or organisations, including representative bodies, student unions and individuals. Respondents sought clarification on the scope of the levy, its calculation and administration, and its application to different types of providers and students.
The government’s response confirms and clarifies the operational design of the levy, in response to the key queries raised by respondents. The government is also announcing that the Office for Students (OfS) will run 2 trial delivery calculations based on student data from academic years 2026 to 2027 and 2027 to 2028, which will be shared with providers to support their financial planning and enable the OfS to test its processes and draft guidance.
The response sets out a clear timetable for next steps, and the government will continue to work with the OfS and the sector ahead of the levy’s introduction.
Alongside the consultation response, the government has published draft primary legislation for the levy. Subject to parliamentary approval, the levy will come into effect from 1 August 2028.
We thank all those who responded to the consultation and for sharing their views. The feedback received is continuing to help shape the design and delivery of the policy.
Original consultation
Summary
We are seeking views on the technical detail of the international student levy, to ensure its effective introduction and delivery.
This consultation iswas being held on another website.
This consultation closesran atfrom
to
Consultation description
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.
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Consultation decision and analysis of responses published.
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First published.
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Update history
2026-07-13 13:11
Consultation decision and analysis of responses published.
2025-11-26 13:45
First published.