06 November 2025 
Andrea Marshall, Tax Specialist
Today we are launching a paper entitled "BUFDG Paper - Introduction of the International Student Levy – Practical Concerns". This document has been prepared following discussions at the BUFDG National Tax Group and has then been discussed with the Russell Group and UUK.
This paper sets out the concerns around the practical operation of the proposed international student levy (“the levy”) – it does NOT cover the concerns over whether or not the levy should be introduced. Such concerns have been well covered elsewhere, and this paper assumes, from that information, that the levy will be an additional cost to universities and/or their students, and would not be welcomed for that reason. Instead, this paper looks at the issues that need to be considered should the levy go ahead.
The paper considers:
If you have any questions, please contact andrea@bufdg.ac.uk.
