Student APL: choice between housing benefit and the parents' tax advantage for the wealthiest households

For the wealthiest households, students would have to choose between the APL (housing benefit) and their parents' tax advantage from being attached to the tax household (increased family quotient) or from deducting a maintenance payment. The Government estimates that one third of students receiving APL are attached to a household in the wealthiest 20%. Would take effect on 1 September 2027.