国际学生税 925英镑 2028年 英格兰高校
英格兰的高校要为每名国际学生每年多付 925 英镑，这项名为国际学生税的费用从 2028 年 8 月 1 日起适用。它由学校缴纳、由学生办公室代收，与签证费和医疗附加费都不是一回事。下面把它拆成十二个具体问题，包括豁免的 220 个名额、哪些学生不计入、以及这笔钱会不会出现在你的学费单上。
A new levy will charge English universities and colleges £925 for each international student in each academic year, starting from 1 August 2028. The provider pays and the Office for Students collects, so the charge is separate from visa fees and the immigration health surcharge. The sections below work through the operational detail, including the 220-student allowance, the students who are excluded, and what all of this may mean for a published fee.
起征时间与计费学年
英国教育部在 2026 年 7 月 13 日公布了国际学生税的立法草案，起征时间定在 2028 年 8 月 1 日。法案里的学年不是习惯上的九月到六月，而是从每年 8 月 1 日算到次年 7 月 31 日，这一点在草案第 2 条的释义里写明。按草案第 10 条，这项税从 2028 年 8 月 1 日开始的那个学年起适用，之后的学年继续执行。每名国际学生每年 925 英镑，这个数字写在草案第 2 条第 2 款里，不是估算值也不是上限。很多学生以为这是一次性的签证类费用，实际上它按学年重复计费。读三年本科就是三次，读四年制课程就是四次。这个计费单位决定了后面所有关于总成本的推算方式。
The levy appears in draft legislation published by the Department for Education on 13 July 2026, and the first charged academic year runs from 1 August 2028 to 31 July 2029. An academic year is defined as 1 August to 31 July, so it does not line up with a September start. The £925 figure sits in clause 2(2) of the draft bill rather than in a press release, which matters because the charge repeats for every year of registration: a three-year degree attracts three annual charges and a four-year course attracts four.
缴税主体是高校不是学生
草案第 1 条把纳税人写成注册高等教育机构，第 2 条写的也是向机构收费，而不是向学生收费。适用地区是英格兰，覆盖在学生办公室注册的高等教育机构，包括大学、学院以及开设高等教育课程的继续教育学院。苏格兰、威尔士与北爱尔兰的院校不在这次立法范围内。很多学生以为账单会直接寄到自己手里，实际上缴税义务落在英国高校这一侧。学校是否把成本算进学费，法律没有写强制条款。判断一笔费用到底记在谁头上，要先看法律条文说的是哪个主体。
Clause 1 places the charge on registered higher education providers, and clause 2 charges the provider for each international student registered on its courses. The levy applies in England only, and the providers in scope are those on the Office for Students register, which includes universities, colleges and further education colleges that teach higher education courses. Providers in Scotland, Wales and Northern Ireland fall outside this legislation. Students are not billed by the government directly, and what happens to fees afterwards is a separate commercial decision for each institution.
每所院校每年 220 名豁免额度
为了不让小型院校被固定成本压垮，草案第 4 条留了一个额度条款，政府随后确认每所院校每个计费年度的前 220 名国际学生不计税。这条规则对国际学生规模小的院校影响最大，一所只有三百名国际学生的学院，实际计费人数大约只有 80 人。对国际学生上万人的大型大学，220 人的额度基本可以忽略。教育部在 2026 年 3 月 30 日的书面答复里把这条称为缓解小机构不成比例影响的安排。额度是按机构算的，不是按校区或按院系算的。这一条也解释了为什么同样一项税，在不同学校的内部感受差别会那么大。
Clause 4 allows the Secretary of State to set an allowance, and the government has confirmed that the first 220 international students per provider per reporting year are not charged. The allowance changes the picture for small providers far more than for large ones: a college with 300 international students would be charged for roughly 80 of them, while a university with 10,000 barely notices the deduction. The Department described the allowance in a written answer on 30 March 2026 as a way of mitigating disproportionate effects on smaller providers.
四类不计入的学生
官方公布的不计费情形有四类，第一类是开课两周内退学的学生。第二类是在英国境外开办的跨国教育项目学生，也就是全程在国内或其他国家完成课程的那部分人。第三类是只修读非学分课程的学生，例如短期语言班或不计学分的暑期课程。第四类是博士后研究人员，注意这里写的是博士后，博士生并不在豁免名单里。博士阶段属于高等教育课程，注册在册的博士生要按年计费。这四类的共同点是学生在课程上的实际占用时间很短，或者根本不在英国校园里。核对资格时，先问自己属于哪一类，再去看学校的收费说明。
Four groups are excluded from the count. Students who withdraw within two weeks of the course start fall outside the charge, which leaves providers only a very short buffer. Students on transnational education programmes delivered outside the UK are excluded, as are those enrolled only on non-credit courses such as short language or summer programmes. Post-doctoral researchers are excluded too, but doctoral students are not: a PhD is a higher education course, so a registered doctoral student is counted every year.
人数怎么数出来
计费不是靠院校自己申报一个总数，而是沿用已有的学生数据报送渠道。高等教育机构的人数取自 Jisc 学生记录，继续教育学院开设的高等教育课程取自个别化学习者记录。这两套系统本来用于监管与统计，政府在咨询回应里说不会为这项税另建一套申报体系。关于退学与休学，草案的口径是只要学生在课程上超过两周，之后退学、休学或延期，当年仍然计费。有些学校担心九月开学两周内的人数波动，这条规则让退学时间点变得很关键。常见的错误是只盯着入学人数，却忽略了学年中途的变动同样会进入计费口径。
The count comes from existing reporting rather than a new return: the Jisc Student Record for higher education institutions and the Individualised Learner Record for further education colleges. Because those systems already feed regulation and statistics, the consultation response said no separate collection would be created for the levy. Timing matters as much as raw numbers, since a student who leaves, suspends or defers after the first two weeks is still charged for that academic year.
中途转校与多年课程的账怎么算
学生在同一个学年内换学校，两所院校都会被计费，这一条对衔接课程与转学路径的影响不小。多年制课程按每个注册学年计费，与课程强度、每周课时或学制长短无关，草案明文写了这一点。读三明治课程或含实习年的学生，只要那一年仍在注册状态，就要算一年。常见的错误是拿 925 英镑乘以学年数直接算出总成本，却忘了四年制课程的第四年同样计费。按注册年限算，四年制课程全部附加成本是 3700 英镑。转校的年份还要特别注意，那一年两所学校都会把成本算进自己的账里。
If a student moves to another provider during the same academic year, both providers are charged for that year, which is a real consideration for pathway and transfer routes. The charge follows registration rather than intensity, so sandwich years and placement years count as long as the student stays registered. Multiplying £925 across the years of a course is the realistic way to size it, and a four-year course carries £3,700 in levy across those years rather than a single payment.
从 6% 到 925 英镑的比例变化
这项税最早出现在 2025 年 5 月的移民白皮书里，当时的设想是按国际学生学费收入的 6% 征收。2025 年 11 月的预算把方案改成固定金额，每名学生每年 925 英镑。教育部在 2026 年 3 月 30 日的书面答复里给出换算口径，925 英镑大致相当于国际学费的 4.5%，比白皮书里的 6% 低。固定金额的好处是可预测，缺点是它不会随学费上涨自动同步，只能靠通胀上调条款调整。对学费较高的院校，固定金额占学费的比例会更低。很多学生以为比例越低就越轻松，实际感受取决于学校把多少转嫁到报价里。
The idea first appeared in the May 2025 immigration white paper as a six per cent charge on income from international fees, and the November 2025 Budget replaced it with a flat £925 per student per year. In a written answer on 30 March 2026 the Department put the flat figure at roughly 4.5 per cent of a typical international fee, down from the six per cent originally floated. A flat sum is predictable for planning, but it also drifts away from the value of the fee it is measured against, which is why the bill carries a separate power to uprate it.
钱收上来做什么
收上来的钱不会留在学生办公室，法案写的是先上缴财政，学生办公室可以扣下经同意的合理行政成本。政府反复说明这笔收入全额再投入高等教育与技能领域，其中一项用途是重启定向生活补助金，面向就读与政府优先方向相关课程的学生。官方把这条与机会和破除障碍挂钩，写进了 Plan for Change 的政策框架。对国际学生家庭来说，这条意味着他们承担的成本不会直接回到自己就读的院校。这也是院校协会反对这项税的核心论据之一。
Money collected by the Office for Students is paid over to the government, with an agreed deduction for reasonable administrative costs. The stated position is that the revenue is fully reinvested in higher education and skills, including the reintroduction of targeted maintenance grants for students on courses aligned with government priorities. Nothing in the design returns the money to the provider that paid it, which is the argument sector bodies keep raising in their lobbying against the levy.
第一年收多少与行业损失多少
2025 年 11 月发布的影响评估给出两组关键数字，第一年税收约 4.45 亿英镑，同期给行业带来的收入损失约 2.7 亿英镑。两组数字放在一起看，说明设计者本身就预期一部分成本会由院校或学生吸收。同一份评估还估计国际学生人数可能减少约 1.4 万人。教育部在书面答复里强调，2025/26 到 2027/28 三个学年的本国学费上限按预测通胀上调，五年内可为院校带来约 60 亿英镑，超过预计不到 10 亿英镑的税收成本。把这两组口径摆在同一个页面上比较，比只引用其中一个数字要诚实得多。
The impact assessment published in November 2025 estimated first-year receipts of about £445 million against roughly £270 million of income losses for the sector, and those two numbers sitting together show the design assumes some cost is absorbed rather than recovered. It also projected about 14,000 fewer international students. The Department counters by pointing to fee cap uplifts for 2025/26 to 2027/28, which it says could generate around £6 billion over five years against a levy cost projected at under £1 billion.
会不会加到国际学费里
法案没有写禁止转嫁，也没有写必须转嫁，国际学费本来就由院校自主定价，不受本国学生学费上限约束。这意味着同一项 925 英镑在不同学校可能表现完全不同，有的学校直接吸收，有的学校在学费报价单里单列一行。很多学生以为政府会统一规定国际学费，实际监管只管到本国学生的上限。判断某所学校的真实成本，要看它当年公布的国际学生费用页面，而不是看政策新闻里的平均数。拿到 offer 之后，把学费通知单与官网当页数字核对一遍最稳妥。
The bill neither bans nor requires pass-through, and international fees are set by institutions rather than capped, unlike home undergraduate fees. The practical consequence is variation: one university may absorb the charge while another shows it as a line in its fee schedule. The figure worth checking before accepting an offer is the specific published fee for international students on that course in that year, not a national average quoted in a news story.
通胀上调与后续金额变化
草案第 3 条给了一个上调机制，政府可以通过条例把 925 英镑换成按通胀调整后的金额。这类条款在英国税法里很常见，作用是让金额不必每次都走新的立法程序。咨询回应也提到学生办公室会先做两次试算，用 2026/27 与 2027/28 学年的学生数据把流程与指南跑一遍。对 2028 年入学的家庭来说，值得留意的不是现在的 925 英镑，而是它以后可能被上调。做三到四年的预算时，把这一点当成可变项比当成固定值更稳妥。
Clause 3 lets the government uprate the £925 figure by regulations to take account of inflation, a standard mechanism that avoids fresh primary legislation for every change. The consultation response adds that the Office for Students will run two trial delivery calculations using student data from 2026/27 and 2027/28 before collection starts. For families looking at 2028 entry, the number to watch is not today's £925 but the version that applies in later years of the course.
时间表与关键节点
技术咨询在 2025 年 11 月 26 日启动，2026 年 2 月 18 日结束，共收到 91 份回复，其中大部分来自院校与行业组织。政府在 2026 年 7 月 13 日公布回应与立法草案，草案还要经议会通过才正式生效。学生办公室的两次试算分别基于 2026/27 与 2027/28 学年数据，会先给院校看，用于财务规划。计划 2028 年入学的学生会在 2027 年秋季递交申请，那时候院校的收费方案通常已经公布。所以真正的决策窗口比生效日期早大约一年。
The technical consultation ran from 26 November 2025 to 18 February 2026 and drew 91 responses, mostly from institutions and sector bodies, with the government response and draft legislation following on 13 July 2026. Parliamentary approval is still needed before collection begins on 1 August 2028. Students aiming at 2028 entry apply during autumn 2027, by which point providers should have published their fee positions, so the moment to compare offers comes roughly a year before the levy starts.
把这件事拆开看，国际学生税是一项向英格兰高校征收、按学年重复的固定费用，学生本人不直接向政府交这笔钱。它会不会体现在你的学费上，取决于具体院校的安排，目前没有统一规定。做选校与预算时，把官方口径与学校当年报价放在一起核对，比只看新闻标题里的数字更有用。
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