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UK Tax Tools

Student Loan Plan 1


The earliest student loan repayment plan, applicable to UK students who took out their first loan before 1 September 2012. Repayments are 9% of income above the Plan 1 threshold (£24,990 for 2025/26) and are deducted automatically through PAYE for employees. The interest rate is the lower of the Bank of England base rate plus 1% or the Retail Price Index, and the loan is written off at age 65 or 25 years after becoming due, whichever comes first.

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