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The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024

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  1. Introductory Text

  2. PART 1

    1. Introductory

      1. 1.Citation, commencement and application

      2. 2.Interpretation

  3. PART 2 Amendments to the Repayment Regulations

    1. Amendment of Part 1 (general)

      1. 3.Amendment to regulation 3 (interpretation)

    2. Amendment of Part 2 (Provisions Applicable to all Repayments)

      1. 4.Amendments to regulation 6 (interpretation)

      2. 5.Amendments to regulation 11 (timing of repayments: general)

      3. 6.Amendments to regulation 16 (interest rates on the loans)

    3. Amendment of Part 3 (Repayments by Assessment to Income Tax)

      1. 7.Amendments to regulation 24 (time for and amount of repayments)

      2. 8.Amendment to regulation 31 (late payment penalties)

      3. 9.Amendments to regulation 35 (penalties)

    4. Amendment of Part 4 (Deduction of Repayments by Employers)

      1. 10.Amendments to regulation 36 (interpretation)

      2. 11.Omission of regulation 36A (Real Time Information employer)

      3. 12.Substitution of regulation 38 (commencement of employment with a non-Real Time Information employer) with (new employee to declare repayments liability)

      4. 13.Omission of regulation 38A (Commencement of employment with a Real Time Information employer)

      5. 14.Amendments to regulation 45 (deductions of repayments)

      6. 15.Amendment to regulation 54 (returns by employers)

      7. 16.Amendments to regulation 54B (real time returns of information about payments of earnings)

      8. 17.Amendments to regulation 54E (exceptions to regulation 54B)

      9. 18.Amendment to regulation 54G (failure to make a return under regulation 54B or 54E)

      10. 19.Amendments to regulation 62 (cessation of employment)

    5. Amendment of Part 5 (Repayment by Overseas Borrowers)

      1. 20.Amendments to regulation 66 (interpretation)

      2. 21.Insertion of regulation 66A (How to calculate country-specific multiplier)

      3. 22.Amendments to regulation 69 (repayment by fixed instalments)

      4. 23.Insertion of regulation 69A (how to calculate fixed instalment rate)

      5. 24.Amendments to regulation 70 (repayment by income-related instalments)

      6. 25.Insertion of regulation 70A (how to calculate applicable threshold)

      7. 26.Omission of regulation 71 (calculation of fixed instalment and applicable threshold)

  4. Signature

  5. Explanatory Note

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