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Updated on 15 April 2026

Call for evidence: Student loans and taxation of graduates

Submissions

LITRG has responded to the Treasury Committee’s call for evidence on the student loan regime. Our response focuses on the question of how does the student loan system interact with the taxation system, including marginal rates.

a piggy bank wearing a graduation cap and a person working at a desk
Andrey_Popov / Shutterstock.com

In our response we identify concerns relating to the calculation of loan repayments as well as potential interactions with universal credit and minimum wage rules. We highlight areas of inconsistency in student loan repayment obligations, depending on whether the repayments are collected through the Pay As You Earn (PAYE) tax system or via self assessment. We also raise the question of fairness which arises from these elements of the collection mechanism undertaken by HM Revenue & Customs on behalf of the Student Loans Company.

You can read LITRG’s full submission using the link provided. A link is also given to the original call for evidence on the UK parliament website

Claire Thackaberry
Technical officer

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