Guidance

SL3: Student and Postgraduate Loan deduction tables

Use these tables if you have to manually calculate Student or Postgraduate Loan deductions for your employees, current and previous years.

• From: HM Revenue & Customs
• Published: 28 March 2014
• Last updated: 6 April 2026 — See all updates

Documents

2026 to 2027: Student and Postgraduate Loan deduction tables

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2025 to 2026: Student and Postgraduate Loan deduction tables

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2024 to 2025: Student and Postgraduate Loan deduction tables

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2023 to 2024: Student and Postgraduate Loan deduction tables

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2022 to 2023: Student and Postgraduate Loan deduction tables

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2021 to 2022: Student and Postgraduate Loan deduction tables

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2020 to 2021: Student and Postgraduate Loan deduction tables

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Details

Tables to use if you have to manually calculate Student or Postgraduate Loan deductions for your employees.

• Last updated: 6 April 2026
  Show all updates

  1. 6 April 2026

     The 'Student and Postgraduate Loan deduction tables' for 2026 to 2027 have been added.

  2. 6 April 2025

     The 'Student and Postgraduate Loan deduction tables' for 2025 to 2026 have been added.

  3. 6 April 2024

     The 'Student and Postgraduate Loan deduction tables' for 2024 to 2025 have been added.

  4. 6 April 2023

     The 'Student and Postgraduate Loan deduction tables' for 2023 to 2024 have been added.

  5. 6 April 2022

     We have added the 'Student and Postgraduate Loan deduction tables' for 2022 to 2023. We have removed the tables for 2015 to 2016 and 2016 to 2017.

  6. 6 April 2021

     The 2021 to 2022: Student and Postgraduate Loan deduction tables have been added.

  7. 6 April 2020

     The student and postgraduate loan deduction tables for 2020 to 2021 have been added.

  8. 15 March 2019

     Helpbook SL3 for 2019 to 2020 has been added to the page.

  9. 9 March 2018

     Helpbook SL3 for 2018 to 2019 has been added to the page.

  10. 6 April 2017

      Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  11. 22 April 2016

      2016 to 2017: Student Loan Deduction Tables have been updated.

  12. 6 April 2016

      Helpbook SL3 for 2016 to 2017 has been added to the page.

  13. 23 February 2015

      Helpbook SL3 for 2015 to 2016 has been published.

  14. 28 March 2014

      First published.