Methodology note
Cap Plan 2 student-loan interest: calculation note
Scenario assumptions behind the Cap Plan 2 student-loan interest estimate. The figures are illustrative and exclude unrelated Conservative pledges.
Central fiscal result
+GBP 2.0bn - Net fiscal impact in 2028-29
Low case: +GBP 0.5bn. High case: +GBP 5.0bn. Positive numbers are fiscal costs or borrowing pressure. Negative numbers are Exchequer savings or receipts.
Scenario and baseline
- Model Plan 2 interest capped at RPI from 2028-29.
- Central fiscal cost is GBP 2bn annualised loan-impact equivalent.
- Baseline includes DfE cap at 6 percent for 2026-27.
- Plan 5 loans are not changed centrally.
Affected population
- Affected population is borrowers with Plan 2 student loans.
- Direct gains are larger for higher earners and larger balances.
- Monthly repayments mostly do not change immediately.
- Taxpayers bear lower eventual loan receipts.
Gross impact
- Central cost: GBP 2bn annualised loan-subsidy effect.
- Low case assumes lower RPI and more write-offs anyway.
- High case assumes high balances and higher graduate earnings.
- No enrolment or productivity effect is booked.
Fiscal build-up, central case
- Lower student-loan interest receipts: +GBP 2.1bn
- Higher graduate consumption receipts: -GBP 0.1bn
- Administration costs: GBP 0.0bn
- Accounting revaluation risk: GBP 0.0bn
Central net impact: +GBP 2.0bn in 2028-29.
Behaviour and pass-through
- Low case assumes many balances are written off regardless.
- Central case follows IFS distributional logic with moderate fiscal exposure.
- High case assumes more borrowers repay enough to benefit.
- Graduate labour supply effects are likely small.
- Policy is not assumed to increase human capital.
Phasing
- 2026-27: +GBP 0.4bn. Preparation or partial implementation.
- 2027-28: +GBP 1.4bn. Main ramp-up year.
- 2028-29: +GBP 2.0bn. Target-year central estimate.
- 2029-30: +GBP 2.2bn. Continuation at steady-state assumptions.
Main source groups
- con-plan-2026: Conservative live policy page; used to identify current pledge wording.
- con-student-2026: Conservative student-loan announcement; used for Plan 2 and apprenticeship scenarios.
- student-loans-gov-2026: DfE loan-interest announcement; current Plan 2/3 cap and thresholds.
- ifs-student-loans-2026: IFS Plan 2 analysis; distributional and fiscal caution.
- obr-efo-mar-2026: OBR March 2026 forecast; fiscal and macro baseline.
- lochner-monge-2016: Student-loan repayment; informs behavioural and incidence assumptions.
- dynarski-scott-clayton-2013: Student aid design; informs behavioural and incidence assumptions.