According to the HMRC Software Developers Support Team (SDST), the student Plan Type 4 (Scotland) threshold will increase to £31,395 starting from 6th April 2024. The Postgraduate Threshold is yet to be confirmed, but it is expected to remain unchanged.
| Loan Type | 2023/2024 | 2024/2025 (tbc) | ||
| Annual Threshold | Rate | Annual Threshold | Rate | |
| Plan 1 | £22,015.00 | 9% | £24,990.00 | 9% |
| Plan 2 | £27,295.00 | 9% | £27,295.00 | 9% |
| Postgraduate | £21,000.00 | 6% | £21,000.00 | 6% |
| Plan 4 (Scotland) | £27,660.00 | 9% | £31,395.00 | 9% |
| Plan 5 (England) (from April 2026) | £25,000.00 | 0% | £25,000.00 | 0% |