United Kingdom Tax year 2026/27
Rules checked against GOV.UK · updated 18 September 2026MethodologyReport a mistake

Plan 4 student loan repayments 2026/27

Plan 4 is the student loan plan for borrowers whose loan came from the Student Awards Agency for Scotland. Its repayment threshold is £33,795, the highest of the undergraduate plans, so repayments start later than on Plan 1, Plan 2 or Plan 5.

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The Plan 4 threshold 2026/27

Payroll works each pay period out on its own against the weekly or monthly figure, so a month you earn less than the monthly threshold takes nothing at all, whatever the year adds up to.

Item2026/27
Yearly threshold£33,795
Monthly threshold£2,816.25
Weekly threshold£649.90
Rate on pay above it9%

Plan 4 against the other undergraduate plans

Every undergraduate plan takes the same share of the pay above its own threshold. The plan you hold is set by where your loan came from, not by where you live or work now.

PlanYearly thresholdMonthlyRate
Plan 4 (Scotland)£33,795£2,816.259%
Plan 1£26,900£2,241.669%
Plan 2£29,385£2,448.759%
Plan 5£25,000£2,083.339%

What Plan 4 takes at three salaries

The threshold itself, the median full-time salary for April 2025 (ONS Annual Survey of Hours and Earnings), and the Upper Earnings Limit. A Scottish taxpayer’s income tax is on the Scottish ladder, so the take-home column is the Scottish one.

Yearly payRepaid a yearTaken each monthTake-home a month
£33,795£0.00£0.00£2,320.79
£39,039£471.00£39.00£2,591.81
£50,270£1,482.00£123.00£3,056.43

Sources

Every rate and threshold on this page is read from the rules file these documents were transcribed into, with the date it was checked in the strip above.

Rules v2026.10 · checked against GOV.UK on 18 September 2026Two independent checks on every rate · 83 hand-verified cases, all passing, beside 19,925 generated · How we calculate · Changelog
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