Student Loan deductions
The student plan threshold applicable from 6th April 2026 for Plans 1 and 5 were confirmed on Tuesday 19th August 2025.
The threshold for Plan 4 (Scotland) was shared by the HMRC CSL Consultation Group on Tuesday 2nd September 2025, and was more formally confirmed by the Scottish Parliament.
The Department for Education confirmed the Plan 2 and Postgraduate Loan thresholds on Wednesday 26th November 2025.
Plan 5 loans will commence from 6th April 2026.
7/12/2025 PSP (with permission of PAYadvice Ltd)