PLANS ALREADY IN PLACE The Government has listened to concerns raised by the sector. The levy will not be introduced until 2028/29 to give providers time to plan for its introduction. Providers will also pay the levy one year in arrears, to help with their financial planning. Providers will be given an allowance for the first 220 international students per year. This is to mitigate the levy having a disproportionate impact on smaller providers, particularly those operating specialist and resource intensive models with limited other means of cross-subsidisation. We also launched a technical consultation on the International Student Levy in November 2025, giving stakeholders the opportunity to contribute their views and shape how the levy will be delivered when it is introduced in 2028. We will publish our response to the consultation in summer 2026. As part of this consultation, we also invited providers, representative bodies, and relevant stakeholders to take part in consultative meetings. We will continue to engage with providers on the implementation of the levy, to ensure its effective introduction and operation.