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

The Plan 2 threshold freeze in 2026/27

The Plan 2 repayment threshold is the pay above which a Plan 2 loan is repaid. It is £29,385 for 2026/27, and an announcement would hold it there for 2027/28, 2028/29 and 2029/30.

In force from 6 April 2026Last checked 18 September 2026
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Plan 2

The Plan 2 threshold 2026/27

Item2026/27
Yearly threshold£29,385
Monthly threshold£2,448.75
Weekly threshold£565.09
Rate on pay above it9%

Plan 2 is the plan for most people who started an undergraduate course in England or Wales between 2012 and 2023. Payroll works each pay period out on its own against the monthly or weekly figure.

Announced, not in force

The freeze, and what it is

ItemWhat was announced
Statusannounced
From6 April 2027
Tax years covered2027/28, 2028/29, 2029/30
Threshold held at£29,385

Nothing on this site calculates with the announced figure: every repayment shown anywhere on MyNetIncome uses the 2026/27 threshold in the table above, which is the one in force. The freeze covers the repayment threshold only.

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What it costs

A Plan 2 loan at one salary

SituationRepaid a yearTake-home a yearA month
No student loan£0.00£31,628.16£2,635.68
Plan 2£868.00£30,760.16£2,563.35

At the median full-time salary of £39,039 for April 2025 (ONS Annual Survey of Hours and Earnings). A frozen threshold means the gap between those two rows widens every time pay rises.

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
Payroll-grade
SourcesHMRC, Rates and thresholds for employers 2026 to 2027 — Student loan and postgraduate loan recoveryHMRC, SL3: 2026 to 2027 Student and Postgraduate Loan deduction tablesHMRC, Student loan and postgraduate loan repayment guidance for employers