- in United Kingdom
- within Cannabis & Hemp, Tax and Strategy topic(s)
Draft regulations confirm the planned date of the rise, as well as adding six new occupations to the list of occupations exempt from the charge.
What are the details of the rise?
Assuming the regulations are approved by Parliament as expected, the new Immigration Skills Charge (ISC) levels will be applied to non-exempt CoS assigned by Skilled Worker and Senior or Specialist Worker sponsors on or after 16 December 2025.
ISC will be uplifted:
- From £364 to £480 per year for small and charitable sponsors; and
- From £1,000 to £1,320 per year for medium and large sponsors.
The cost increase to a medium or large sponsor is £1,600 if sponsoring a non-exempt worker for five years.
Which new occupations will be exempt?
CoS assigned from 16 December 2025 for workers under the following occupations will not be subject to the ISC:
- 2115 (social and humanities scientists);
- 2161 (research and development managers);
- 2162 (other researchers, unspecified discipline);
- 2463 (clergy);
- 3431 (sports players); and
- 3432 (sports coaches, instructors and officials)
Recommended actions for sponsors
We would suggest that you:
- Review your sponsorship pipeline;
- Review your sponsorship budget;
- Make any necessary request for an increase to your CoS allocation as early as possible;
- Plan to apply for CoS before 16 December 2025 for any workers due to be affected by the rise;
- Consider sponsoring affected workers for the longest term appropriate to the contract (up to a maximum of five years;
- Plan to apply for CoS on or before 16 December 2025 where the role falls under the occupations due to become exempt from the charge;
- Consider sponsoring international students while they still hold Student route permission (which qualifies for an ISC exemption) rather than waiting until they hold Graduate route permission (which does not qualify). Note also that the length of Graduate route permission for non-PhD graduates is due to reduce to 18 months for applications made on or after 1 January 2027.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
