Who is exempt from paying the ISC?

The Immigration Skills Charge (ISC) is paid by a licensed sponsor through their sponsor management system (SMS) when they assign a Certificate of Sponsorship (CoS).

Who is exempt from paying the ISC?

Sponsors do not need to pay the ISC when sponsoring a skilled worker:

  • Under occupation codes 2111, 2112, 2113, 2114, 2119, 2150, 2311, 2444 (Clergy), 3441 (sports players) and 3442 (sports coaches, instructors and officials);
  • Under the Intra-Company Graduate Trainee route of the Tier 2 (ICT) route;
  • When the employer assigns a further CoS to a sponsored worker without extending their original period of ISC liable permission, for instance, if switching occupation code;
  • Switching from Tier 4 or Student route, and those who initially switched from Tier 4 or Student routes and are now extending their permission to remain in the same role with the same sponsor;
  • When sponsored worker has his/her initial CoS assigned prior to 6 April 2017 and continues to hold Tier 2, Skilled Worker or ICT permission and undertake a skilled role since;
  • When applying for an entry clearance to the UK for a period less than 6 months.

In some circumstances, a Skilled Worker or ICT A-rated sponsor can request a refund.

When can you apply for a full ISC refund?

A full refund of the ISC will be owed if paid in error or when the CoS assigned is not subsequently used to support an Entry Clearance (EC) or Leave to Remain (LTR) application; or when the application is withdrawn, refused, or when successful but the Skilled Worker or ICT migrant does not subsequently take the post.

When can you request a partial ISC refund?

A partial refund of the ISC will be due if:

  • The sponsor has overpaid in relation to their size and charitable status;
  • The visa is granted for less time than the period requested on the CoS;
  • Sponsorship subsequently ceases earlier than the period stated in the CoS due to the worker leaving his/her employment.

Please note that refunds should be made within 90 days:

  • Of the sponsor notifying UKVI that the employee did not start work;
  • After the CoS expiry date if no valid visa application has been made;
  • After the deadline date for making an administrative review application and no application for administrative review has been made;
  • Of the worker’s administrative review being dismissed.

However, in some circumstances, an ISC CANNOT be refunded, for example, the ISC is in relation to the first year of sponsorship if the skilled worker leaves employment early; the skilled employee changes job or role but remains with the same employer; a skilled worker is sponsored for 12 months or less; a skilled worker is reported as having moved to another immigration route but remains employed in the same role; a sponsor licence becomes dormant; or compliance action has resulted in the revocation of the sponsor licence or leave curtailment.

Contact Our Immigration Team

For expert advice regarding any aspect of the ISC refund or Skilled Worker visa application, please contact our immigration team on 0203 384 3075.

 

 

The content of this article is for general use and information only. Since each case should be prepared on its own merit and in light of the constant amendments to the Immigration Rules, it is important to note that the information provided must not be relied upon unless Migra & Co has either given written consent or has been officially engaged in relation to a specific immigration matter. As a result, Migra & Co will take no responsibility for any damage, cost or loss resulting from relying on the information contained in this article, blog and website.