Student and Postgraduate Loans Repayment Thresholds and Rates for 2022/23

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Plan 1

Plan 2

Plan 4

Postgraduate loan

Threshold £20,195 Threshold £27,295Threshold £25,375Threshold £21,000
Rate 9%Rate 9%9%6%

Scottish Student Loan ― Self Assessment

In April 2021, the Scottish government introduced a new plan type for Scottish Student Loan borrowers.
Plan 4 impacts Student Loan borrowers across the UK, who are paying back their loan from the Student Award Agency for Scotland (SAAS). From 6 April 2022, Plan 4 deductions should be included on Self Assessment tax returns.