International Student Levy

We sought views on the technical design and delivery of the International Student Levy, including which providers and students should be in scope, how the levy should be calculated, and how it should be administered.

The consultation received 91 responses. Respondents raised questions and concerns about how the levy would operate for different types of provision and international students groups, and called for greater clarity on levy calculations and payment arrangements. Respondents also emphasised the importance of minimising administrative burden and highlighted the need for sufficient implementation time and guidance.

In the government’s response, we have clarified how the levy will operate in practice and confirmed key elements of its design, including alignment with existing data collection processes to minimise burden on providers. We will be running two trial delivery calculations, based on student data for 2026/27 and 2027/28, ahead of implementation to support providers' planning. We have published draft measures for the International Student Levy which we intend to include in the Finance Bill 2026. We will confirm any further student exemptions ahead of secondary legislation and will continue to work with the sector as we finalise the detail of the levy.