Scottish Student Loan – Self Assessment
In April 2021, the Scottish government introduced a new plan type for Scottish Student Loan borrowers.
Plan 4 impacts Student Loan borrowers across the UK, who are paying back their loan from the Student Award Agency for Scotland (SAAS). From 6 April 2022, Plan 4 deductions should be included on Self Assessment tax returns.
| Plan 1 | Plan 2 | Plan 4 | Postgraduate loan |
| Threshold £20,195  | Threshold £27,295 | Threshold £25,375 | Threshold £21,000 |
| Rate 9% | Rate 9% | 9% | 6% |
