Who Collects the International Student Levy and When Does It Take Effect? | 国际学生税由谁征收、从什么时候开始生效

2026-10-15 08:35 · 本文部分内容由AI辅助创作

📚 Who Collects the International Student Levy and When Does It Take Effect? | 国际学生税由谁征收、从什么时候开始生效

The international student levy is one of the most closely watched changes in UK higher education finance. It is charged on the tuition fee income that universities in England receive from international students, it is collected by the higher education regulator rather than by the border agency, and it is scheduled to take effect from the 2028/29 academic year. This guide explains who collects it, when it starts, and what it means for applicants and for A-Level students planning a UK degree.

国际学生税是英国高等教育财政中最受关注的变化之一。它针对英格兰各大学从国际学生处获得的学费收入征收，由高等教育监管机构而非边境机构负责征收，并计划自 2028/29 学年起生效。本文将说明由谁征收、何时生效，以及对申请者和计划赴英读本科的 A-Level 学生意味着什么。

1. What the International Student Levy Actually Is | 国际学生税究竟是什么

In short, the international student levy is a statutory charge imposed on higher education providers in England, calculated as a percentage of the tuition fee income they earn from international students. It is not a tax that a student pays at the visa stage or at the airport.

简言之，国际学生税是对英格兰高等教育机构征收的法定费用，按其从国际学生处获得的学费收入的一定比例计算。它并不是学生在办理签证时或入境时缴纳的税款。

The headline rate that has been announced and consulted on is 6% of international tuition fee income. Once fully in place, the levy is expected to raise several hundred million pounds a year for the government.

已公布并进入公众咨询的主要税率为国际学生学费收入的 6%。全面实施后，预计该税费每年可为政府带来数亿英镑的收入。

Levy payable = International tuition fee income × 6% ｜应缴税费 = 国际学生学费收入 × 6%

2. Who Collects It: The Office for Students | 由谁征收：学生事务办公室

The levy is collected by the Office for Students (OfS), the regulator for higher education in England, acting on behalf of the Department for Education (DfE). The OfS already gathers detailed financial data from providers, which makes it the natural body to assess and collect the charge.

该税费由英格兰高等教育监管机构——学生事务办公室（OfS）代表教育部（DfE）负责征收。OfS 本来就从各院校收集详细的财务数据，因此是最自然的评估与征收机构。

Ministers and Parliament set the framework: the DfE defines the rate, scope and exemptions in regulations, the OfS assesses and collects, and the revenue flows into the public finances. Providers must report the relevant fee income and pay on time.

部长与议会确定制度框架：教育部通过法规规定税率、适用范围与豁免条件，OfS 负责评估与征收，收入则进入公共财政。院校必须如实申报相关学费收入并按时缴纳。

3. How the Charge Is Calculated | 计税方式与税基

The tax base is fee income from international students. It is not total university income, and it is not research income. Teaching grants, research grants, endowment income and domestic tuition fees all sit outside the base.

税基是来自国际学生的学费收入，而不是大学的总收入，也不包括科研收入。教学拨款、科研经费、捐赠收益以及本土学生学费都不在税基之内。

In practice, providers will report international fee income through their annual data returns and will then be billed. The precise reporting, assessment and payment mechanics are among the issues addressed in the government's consultation on the levy's design.

在实际操作中，院校将通过年度数据申报报告国际学生学费收入，随后收到缴费通知。具体的申报、评估与缴纳流程，正是政府就该税费设计进行咨询时涉及的问题之一。

4. When It Takes Effect: Academic Year 2028/29 | 生效时间：2028/29 学年

The levy is scheduled to take effect from the 2028/29 academic year. The first cohort of students whose fees feed into the charge will therefore be those studying in 2028/29, and the first payments will fall due around that period.

该税费计划自 2028/29 学年起生效。因此，第一批其学费被计入该税费的学生将是 2028/29 学年入学的学生，首批缴款也将在该时期到期。

On the basis announced, nothing is charged in 2025/26 or 2026/27. However, universities may adjust their international fee levels well before 2028, so students applying earlier can still feel indirect effects.

按照已公布的口径，2025/26 与 2026/27 学年不征收该费用。不过，大学可能早在 2028 年之前就调整国际学生学费水平，因此更早申请的学生仍可能感受到间接影响。

5. Policy Timeline: From Spending Review to Regulations | 政策时间线：从支出审查到法规落地

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The table below sets out the key milestones as announced, from the Spending Review to the expected start date.

下表列出按已公布信息整理的关键节点，从支出审查一直到预计的生效时间。

Date ｜时间	Milestone ｜关键节点
11 June 2025 ｜ 2025年6月11日	Spending Review announces a levy on international fee income in England ｜支出审查宣布对英格兰国际学生学费收入征收附加费
Autumn 2025 ｜ 2025年秋	DfE consultation on design, scope and exemptions ｜教育部就设计、范围与豁免进行咨询
26 November 2025 ｜ 2025年11月26日	Budget confirms implementation from 2028/29, collected by the OfS ｜预算案确认自 2028/29 学年实施，由 OfS 征收
2026-2027 ｜ 2026-2027年	Regulations, systems and final rate confirmed ｜法规、系统与最终税率确定
2028/29 academic year ｜ 2028/29 学年	Levy takes effect ｜税费开始生效