The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

[^key-38378ef1593a746195a971c6baacfec5]: Reg. 11(5)(d) in operation at 21.12.2009, see reg. 1(3)

[^key-83ad34da3c69c1567fccdf71f63fef8c]: Reg. 24(3)(f) substituted (6.4.2010) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 5

[^key-5d4794612b7ed9d9d0835a2044751729]: Words in reg. 57(4) inserted (6.4.2010) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 6

[^key-f1e93fd981d5451787f2cb48d73f743b]: Reg. 63(3) substituted (6.4.2010) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 7(1)

[^key-149fc7627bf5188e14092894a41b631e]: Reg. 65 substituted (6.4.2010) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 8

[^key-1417cac1eaddacb248e8512f2f3e2f2e]: Words in reg. 3 inserted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 3(a)

[^key-34194faccc4d57ca4341071fb8d58f30]: Words in reg. 3 inserted (6.4.2011) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 3(b)(i)

[^key-8a093388613e2fc02fea17fabcefb7a7]: Words in reg. 3 inserted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 3(b)(ii)

[^key-cb2ae9202ba7fb86cf27592ec45f18b1]: Words in reg. 3 inserted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 3(c)

[^key-7007955f6ebb177d0fc418ea048093d6]: Words in reg. 15(4) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 4

[^key-249271e2f0dc58d8bbc1bedf3e28e963]: Words in reg. 24(3)(a) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 5(a)

[^key-015a8a8e5f442f70f808fd5f511040aa]: Reg. 24(6) inserted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 5(b)

[^key-10a07f1fbc3cda54b6e5814fc2aa8e9f]: Reg. 31 substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12)

[^key-e931c85d2fe1b5fcc39d141647b31b24]: Reg. 35(1) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 8(a) (with reg. 12)

[^key-5516f26074c26679679f63a6689d7832]: Reg. 35(2) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 8(b) (with reg. 12)

[^key-5917116c716929dff06a0d2e08fe8c15]: Words in reg. 39(2)(a) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 9(a)

[^key-a234b7a332ab3dc1f16f2c8e3e8d3737]: Words in reg. 39(2)(b) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 9(b)

[^key-126003f58bf496934ee0efe6c1fcd97c]: Words in reg. 75(2)(a) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 11(2)(a)

[^key-a44154f93dd2dd10b834b6cbed7f4279]: Word in reg. 75(2)(a) omitted (6.4.2011) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 11(2)(b)

[^key-98fc621bfb4da7520df481497494da78]: Reg. 75(2)(c)(d) inserted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 11(3)

[^key-f6706d9b1b5b401e5f03aafe7c0fa94e]: Reg. 34 substituted (31.10.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(2), 7

[^key-6c6b8fe7f99d20bd93b5e7b7d6cb133b]: Reg. 49A inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 12

[^key-a061c4e6c5801ca0397b6fc2250a3cfa]: Regs. 54A-54F inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 16

[^key-4b3c52d746755e46bc0cd2e2d7e18d5c]: Sch. 2 inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 22

[^key-1e591e7b7bb19311e0b01694a74761cb]: Word in Sch. added (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 21

[^key-3c4e7f369eb5dfaecad7bde06f78a3bf]: Words in reg. 2(1) substituted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 3

[^key-07c34f046e95f410883835ef68b10099]: Reg. 33 substituted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 5

[^key-6d9dd2a705a9b07f012fa34096661f9e]: Words in reg. 36 inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 6

[^key-7199e3ee03fd1da162cb3001dd612ddf]: Word in reg. 45(1)(b) omitted (6.4.2012) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 10(a)(i)

[^key-e8bd9961b7b122900b03c597923c7a12]: Reg. 45(1)(d) and word substituted (6.4.2012) for the comma at the end of reg. 45(1)(c) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 10(a)(ii)

[^key-5b4fc6c4a1f08db56abfd1bd3d6b4c45]: Word in reg. 45(2)(b) omitted (6.4.2012) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 10(b)(i)

[^key-14efc636cabca92492b11d5f4b1bbe58]: Reg. 45(2)(d) and word substituted (6.4.2012) for the full stop at the end of reg. 45(2)(c) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 10(b)(ii)

[^key-1bb4f2267a2993a1a59301067722ecaa]: Word in reg. 49(1) omitted (6.4.2012) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 11(a)(i)

[^key-9812cb4444e724d5f039aba77cee4f02]: Words in reg. 49(1)(a) inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 11(a)(ii)

[^key-e60465ccb17533c2adc49aef87efd380]: Reg. 49(1A) inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 11(b)

[^key-5251e779597480176de233ae6cd77227]: Reg. 49(3) omitted (6.4.2012) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 11(c)

[^key-9d56423f5b413210616a99293cc9222f]: Words in reg. 50(1) substituted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 13

[^key-b23810a3b13969ab01ea94ea96a14d2c]: Reg. 51(2A) inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 14

[^key-19ed479ccd5f37b994de0018454e246f]: Reg. 54(A1) inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 15

[^key-3cf0baf4c4fae35a85e2a2bc62660626]: Word in reg. 62(a) omitted (6.4.2012) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 17(a)

[^key-de4a29312dca0a7c388c4ff694b92ef2]: Reg. 62(ba) and word substituted (6.4.2012) for the word at the end of reg. 62(b) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 17(b)

[^key-f096c215f303fd8ccb3a6e6fd325311e]: Words in reg. 66 deleted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 18

[^key-bd1206c25dc6c4302e59321d2ac6d8b2]: Reg. 70(3) deleted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 19

[^key-f1f2f0a4d8f8319198e388b0032244f0]: Regs. 54BA, 54BB inserted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 7

[^key-c3def97f8aeb50c2640f9a7b1bc81025]: Reg. 54G inserted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 10

[^key-72c5c8f8dfbb86b2ea8ce8882840da32]: Reg. 9(2) substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 3

[^key-08d88f23630629f11e4463bbe247966e]: Reg. 28(1) substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 4

[^key-81a259a7ffc34b9d82e0f9307db1d94a]: Reg. 54B(6)(7) omitted (6.4.2013) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 6

[^key-8c6e898e8190080a1702994eabc869ba]: Word in reg. 54E(1) omitted (6.4.2013) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 8(a)(i)

[^key-c0de1edf003153d95794ffc3d6fb3c21]: Reg. 54E(1)(e) and word substituted (6.4.2013) for full stop in reg. 54E(1)(d) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 8(a)(ii)

[^key-6d6888c2c04de43feb31e68beb6c13bb]: Reg. 54E(7)(8) omitted (6.4.2013) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 8(d)

[^key-3eae8fa8432d515f494d1fe860255168]: Reg. 54F(6)(a)(ii) omitted (6.4.2013) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 9(a)

[^key-de4c4eab1f7bd4a698445564eb7657fa]: Word in reg. 54F(6)(c) substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 9(b)

[^key-2e3938c441c1332132bc5c09f3040d4a]: Reg. 70(2A) inserted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/68), regs. 1, 11(1)

[^key-cdd84ba092c7b08052cf50db79075d4e]: Words in reg. 6(1) inserted (24.12.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) (Northern Ireland) Order 2013 (S.I. 2013/3021), arts. 1, 8(2)

[^key-80e771e6e16328bf74ad5ed0c08c1755]: Words in reg. 16(2) substituted (26.7.2013 for specified purposes, 1.4.2014 in so far as not already in force) by The Financial Services and Markets Act 2000 (Regulated Activities) (Amendment) (No.2) Order 2013 (S.I. 2013/1881), art. 1(2)(6), Sch. para. 39(b)

[^key-ca94b219245b61100b09e3fb5708bc70]: Reg. 18(2)(g) inserted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 3

[^key-4377a37f2f8679ce3efe5722988d03e0]: Words in reg. 24(6)(b) deleted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 4(a)

[^key-ae6d720844d1ce64d589c14d9de51770]: Reg. 24(6)(c) deleted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 4(b)

[^key-eb66ffa9baf9865449b36f3417cc369b]: Reg. 53(1)(1A) substituted for reg. 53(1) (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 5(a)

[^key-130c88baf12bf59a6026856140dd80cb]: Word in reg. 53(2) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 5(b)

[^key-57493b34a47070658d6e3b5439d70203]: Words in reg. 54E(1) inserted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 7(a)

[^key-7c5555bafdc896e76e3328327eb90e0b]: Reg. 54E(2B) inserted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 7(b)

[^key-25e5ed9a6960a2cb88904b6cb8a4a5de]: Word in reg. 54E(3) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 7(c)

[^key-7a13014af5ba538a397560d3bc3b7a1c]: Word in reg. 54E(5) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 7(d)

[^key-fbca8b8858289fee107ff7bb5528ab7f]: Word in reg. 54E(6) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 7(c)

[^key-a02a052550ab32467ac62189ce0fe3ee]: Words in reg. 54F(1) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 8(a)

[^key-78ef74694fd2aa7a29abe1b0ad454c6b]: Word in reg. 54F(2) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 8(b)

[^key-fa57061bad7adbde7cd034b1dbd36b11]: Word in reg. 54F(3) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 8(b)

[^key-0ba327262b8370e0b4ff53f3b663226a]: Word in reg. 54F(7)(a) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 8(b)

[^key-b6bf368dd567c9d56c1c3139cb8a3108]: Reg. 54F(4) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 8(c)

[^key-e00c7b9cd0f9d8776fc1b465fc7de6dc]: Words in reg. 54F(6)(b) substituted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 8(d)

[^key-76fb2e5ca9946efc6f698e6dae59c55a]: Reg. 58(1)(1A) substituted for reg. 58(1) (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 10

[^key-5fd7dbd291d192aad5b02f1bc40c18b9]: Words in reg. 63(1) omitted (6.4.2014) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 11(a)

[^key-35ef093348a78d0ed5f6a5cc9fea759c]: Reg. 63(4) inserted (6.4.2014) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014 (S.R. 2014/87), regs. 1, 11(b)

[^key-c8b6ed1c3f6ceb1d32fd298e636020e7]: Words in reg. 6(1) inserted (20.6.2016) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations (Northern Ireland) 2016 (S.R. 2016/228), regs. 1, 36

[^key-fb0a71c1eaa675a39ffe89601cf2a742]: Words in reg. 3 substituted (with application in accordance with reg. 1(2) of the amending S.R.) by The Education (Student Support) (No.2) (Amendment) and Education (Student Loan) (Repayment) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/7), regs. 1(1), 48(a)

[^key-fbeb6ddeee26d12e0cb41f2e0333bcd0]: Words in reg. 3 inserted (with application in accordance with reg. 1(2) of the amending S.R.) by The Education (Student Support) (No.2) (Amendment) and Education (Student Loan) (Repayment) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/7), regs. 1(1), 48(b)

[^key-d116acec2626fd4f9b430631857936d1]: Words in reg. 6(1) inserted (with application in accordance with reg. 1(2) of the amending S.R.) by The Education (Student Support) (No.2) (Amendment) and Education (Student Loan) (Repayment) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/7), regs. 1(1), 49(a)

[^key-ad9beeb6ea3c0b3e119e17e96e710fe6]: Words in reg. 6(1) inserted (with application in accordance with reg. 1(2) of the amending S.R.) by The Education (Student Support) (No.2) (Amendment) and Education (Student Loan) (Repayment) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/7), regs. 1(1), 49(b)

[^key-9bf9bbdc3812cac317b7d0523d99155c]: Words in reg. 6(1) inserted (with application in accordance with reg. 1(2) of the amending S.R.) by The Education (Student Support) (No.2) (Amendment) and Education (Student Loan) (Repayment) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/7), regs. 1(1), 49(c)

[^key-9f46bca176d47812b77ad62148a98d6a]: Words in reg. 11(2) substituted (with application in accordance with reg. 1(2) of the amending S.R.) by The Education (Student Support) (No.2) (Amendment) and Education (Student Loan) (Repayment) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/7), regs. 1(1), 50(a)

[^key-d1dd2ef538575561ad8ce95657be3d8d]: Reg. 11(2A)-(2E) inserted (with application in accordance with reg. 1(2) of the amending S.R.) by The Education (Student Support) (No.2) (Amendment) and Education (Student Loan) (Repayment) (Amendment) Regulations (Northern Ireland) 2017 (S.R. 2017/7), regs. 1(1), 50(b)

[^key-a9021a7a14c561559631ebd5feefc4af]: Words in reg. 12(c) inserted (with application in accordance with reg. 1(4) of the amending S.R.) by The Education (Student Support (No.2), etc.) (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/35), regs. 1(2), 33(a)

[^key-3c87d3398f0aa389ac9619fa8b05c023]: Reg. 12(ca) inserted (with application in accordance with reg. 1(4) of the amending S.R.) by The Education (Student Support (No.2), etc.) (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/35), regs. 1(2), 33(b)

[^key-caa61ad2614722af8a1497af922cb75e]: Words in reg. 5(1) substituted (25.3.2021) by The Education (Student Support, etc.) (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/50), regs. 1(2), 22(a)

[^key-60591a299cc83dc3559957add347eeff]: Words in reg. 12(ca)(ii) substituted (25.3.2021) by The Education (Student Support, etc.) (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/50), regs. 1(2), 22(b)

[^key-33a49193d5c1d12c7074fb277fd16ba9]: Words in reg. 18(1) substituted (25.3.2021) by The Education (Student Support, etc.) (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/50), regs. 1(2), 22(c)

[^key-6ac04783796559ce013ae66f6fd89985]: Words in reg. 19(5) substituted (25.3.2021) by The Education (Student Support, etc.) (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/50), regs. 1(2), 22(d)

[^key-43531e7824cdb80070f2794c45b4e09b]: Words in reg. 36 inserted (21.9.2021) by The Education (Student Fees (Amounts), Loan Repayment and Support etc.)(Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/260), regs. 1(3), 11

[^key-6b415b58d142400704c739d006694929]: Regs. 66A, 66B inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 21

[^key-215437969b82e1cc4b1e44f4fd9e7f1e]: Reg. 69A inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 23

[^key-eea54c67f6016525f6fac4d28115971b]: Reg. 70A inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 25

[^key-3fbed0a0508c6977013fb2153a1cdcee]: Words in reg. 3 inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 3(a)

[^key-6258c687cbde1fc6afa7148460f65e2b]: Words in reg. 3 omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 3(b)

[^key-2b35d93621226eb23ee96ca810292a5e]: Words in reg. 6 heading inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 4(a)

[^key-59647c1b42b80eaf934bd6d4e3705d3d]: Words in reg. 6 inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 4(a)(i)

[^key-7c60a0931bfc72e7392c4ff05a8aafa1]: Reg. 11 heading substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 5(a)

[^key-d213c8d6a50204293622322ee0ccd36f]: Reg. 11(A1) inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 5(b)

[^key-0d4d39ac4daac2ab89bbac7b52eafed8]: Words in reg. 16(1) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 6(a)(i)

[^key-db23f853f64a55b7a822995479974f61]: Words in reg. 16(1) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 6(a)(ii)

[^key-ef66669b8ca081036c39ff9d00628648]: Words in reg. 16(4) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 6(b)

[^key-ac00a23d485b95c438dd6a442c8cb460]: Words in reg. 24(4) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 7(a)

[^key-101e259f40ae47ad8d9c62f397451e10]: Reg. 24(5) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 7(b)

[^key-499e35cfc0080fcc210d065bb71384d4]: Reg. 31(a) and word omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 8

[^key-e46270b63016d73e14ce4e773168e1ea]: Words in reg. 35(1)(a) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 9(a)

[^key-9074a8243975adbc7ca02c22629a570e]: Reg. 35(3) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 9(b)

[^key-f3db886b94c1d1505ad3d0248c7c5beb]: Words in reg. 35(4) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 9(c)

[^key-b316a401358b9a633b5e9f513309aaa8]: Words in reg. 36 heading inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 10(a)

[^key-d4b067fd188e253e4bf5757751b228c7]: Words in reg. 36 omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 10(b)

[^key-20f615b27ae464d5e005503fb5e3c518]: Words in reg. 36 substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 10(c)

[^key-45788976707b698376e5e716b946751b]: Words in reg. 36 substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 10(d)

[^key-3fb2fc45a925c03af90d9ac29077f0a1]: Reg. 36A omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 11

[^key-a57aa89a35beefcbd106103c495c3b2b]: Reg. 38 substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 12

[^key-374687e53f23ec0e8938dd95e13125ae]: Reg. 38A omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 13

[^key-fb31804798a9d9a70044431b9bb5d7e5]: Words in reg. 45(1) inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 14(a)(i)

[^key-2cf2c485836a6ff68b16db0d7f882a87]: Reg. 45(1)(c) and word omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 14(a)(ii)

[^key-d881ed69ed7ae804e96a9e6c08ac8462]: Words in reg. 45(1)(d) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 14(a)(iii)

[^key-37db970a4796d9b286a0e75f0bc52ac6]: Reg. 45(2)(c) and word omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 14(b)(i)

[^key-c506dc6e077aec9563819a559068d5c3]: Words in reg. 45(2)(d) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 14(b)(ii)

[^key-b0fc25d46d2bae071445804458cce1ee]: Words in reg. 54(7) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 15

[^key-baae4f673b53ae88b5d5440ef736ac3d]: Words in reg. 54B(1) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 16(a)

[^key-7397efc13dc8c4118e5ed70192770271]: Reg. 54B(1A)-(1E) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 16(b)

[^key-fda200c2f2bb99e260a17706f3f5c97b]: Reg. 54E(2A) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 17(a)

[^key-0055b723a777164d076ad7fd8dfd5be6]: Word in reg. 54E(3) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 17(b)

[^key-d8351d24553a482041049226e350f3f6]: Reg. 54G(5) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 18

[^key-7c7d6c7d072f8afd3302c9307acbb634]: Reg. 62(b) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 19(a)

[^key-81c020991b3e86356b825959f4d1e725]: Words in reg. 62(ba) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 19(b)

[^key-6aba94abe8d2373b1fb311a11a87690f]: Words in reg. 62(c) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 19(c)

[^key-43726cefbef459a6347d4c6e2790e499]: Words in reg. 66 heading inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 20(a)

[^key-b8f9926ecd63769b220be5ef43f54912]: Words in reg. 66 inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 20(b)

[^key-0aaaf2dc39f6b156b9cdd39a8b36def1]: Reg. 69 renumbered as reg. 69(1) (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 22(a)

[^key-a8b3baadb876d63a1d8bf93512859039]: Words in reg. 69(1) omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 22(b)

[^key-0a0526d627a79613d1e4342abea1f4ec]: Reg. 69(2)(3) inserted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 22(c)

[^key-9ba61f72156f81473cbca686e8d13a51]: Reg. 70(4) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 24(a)

[^key-7c8b77861716031e26fa0175046972a8]: Words in reg. 70(5) substituted (6.4.2024) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 24(b)

[^key-018edad553563019862f634054d50076]: Reg. 71 omitted (6.4.2024) by virtue of The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2024 (S.R. 2024/55), regs. 1(2), 26

[^key-943c83d9de7cf4db0f5e4ca5e7f831a2]: Words in reg. 6(2)(b) inserted (1.2.2026) by The Education (Scotland) Act 2025 (Consequential Provisions and Modifications) Order 2025 (S.I. 2025/1350), art. 1(4), Sch. para. 9(2); S.S.I. 2026/2, Sch. Pt. 1

Late payment penalties

Real Time Information employers

36A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Repayment of student loans by employees

Commencement of employment with a non-Real Time Information employer

Commencement of employment with a Real Time Information employer

38A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount of repayments

Calculation of earnings

Earnings periods

Multiple employers

Intermediate employers

Notice to employers

Deductions of repayments

Priority where other deductions required

Deductions working sheet

Certificate of repayments

Payment of repayments deducted to HMRC

Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 54F(5)

49A

• (1) This regulation applies if, during any income tax period, a Real Time Information employer makes a return under regulation 54F(5) (Returns under regulation 54B and 54E: amendments).

• (2) The amount specified in regulation 49(1) for the final income tax period in the year covered by the return is to be adjusted to take account of the information in the return.

• (3) If the value of the adjustment required by paragraph (2) is a negative amount, the employer may recover that amount—

• (a) by setting it off against the amount the employer is liable to pay under regulation 49(1) for the income tax period in which the return is made; or

• (b) from the Commissioners for Her Majesty’s Revenue and Customs.

Notice and certificate when repayments deducted not paid

Notice of specified amount and certificate when repayments not deducted

Recovery of payments deducted through the income tax system

Interest on unpaid repayments

Returns by employers

Application of regulations 54B to 54F

54A

Regulations 54B to 54F apply only to Real Time Information employers.

Real time returns of information about payments of earnings

54B

• (1) On or before making a payment of earnings to an employee, an employer must deliver to HMRC the information specified in Schedule 2 (Real time returns) in accordance with this regulation ....

• (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) The information must be included in a return.

• (3) Subject to paragraph (4), if payments of earnings are made to more than one employee at the same time, the return under paragraph (2) must include information required by Schedule 2 in respect of each employee to whom a payment of earnings is made at that time.

• (4) If payments of earnings are made to more than one employee at the same time but the employer operates more than one payroll, the employer must make a return in respect of each payroll.

• (5) The return is to be made using an approved method of electronic communications.

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modification of the requirements of regulation 54B: notional payments

54C

• (1) This regulation applies if an employer makes a payment of earnings to an employee which, for the purposes of tax, is a notional payment within the meaning given by section 710(2) of the 2003 Act.

• (2) If the employer is unable to comply with the requirement in regulation 54B(1) to deliver the information required by that regulation on or before making the payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than—

• (a) the time at which the employer delivers the information required by regulation 67B of the PAYE Regulations in respect of the payment;

• (b) the time at which the employer makes a deduction from earnings in respect of the payment in accordance with regulation 45 (Deductions of repayments); or

• (c) 14 days after the end of the income tax month the payment is made in,

whichever is earliest.

Relationship between regulation 54B and aggregation of earnings

54D

• (1) Where an employee’s earnings are aggregated, the employer or, as the case may be, employers must make such arrangements as are necessary to ensure that the information specified in paragraph (2) in respect of all the aggregated earnings is provided in the information given under regulation 54B relating to one of the employee’s employments only.

• (2) The information specified in this paragraph is the information specified in paragraph 3 of Schedule 2 (Real time returns).

Exceptions to regulation 54B

54E

• (1) This regulation applies to an employer who is—

• (a) an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications;

• (b) a partnership, if all partners fall within sub-paragraph (a);

• (c) a company, if all directors and the company secretary fall within sub-paragraph (a); ...

• (d) a care and support employer , or

• (e) an employer to whom a direction has been given under regulation 67(11) of the PAYE Regulations.,

but this is subject to paragraph (2B).

• (2) An employer to whom this regulation applies may proceed in accordance with this regulation instead of regulation 54B.

• (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2B) This regulation does not apply if a Real Time Information employer within paragraph (1) makes a return using an approved method of electronic communications.

• (3) The employer must deliver to HMRC the information specified in Schedule 2 in respect of each employee to whom payments of earnings are made in an income tax quarter.

• (4) The information must be included in a return.

• (5) The return required under paragraph (4) must be delivered within 14 days after the end of the income tax quarter the return relates to.

• (6) If payments of earnings have been made to more than one employee in the income tax quarter, the return under paragraph (4) must include the information required by Schedule 2 in respect of each employee to whom the payment of earnings has been made.

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.

• (10) In paragraph (1)(d), “a care and support employer” means an individual (“A”) who employs a person to provide domestic or personal services at or from A’s home where—

• (a) the services are provided to A or a member of the A’s family;

• (b) the recipient of the services has a physical or mental disability, or is elderly or infirm; and

• (c) it is A who delivers the return (and not some other person on A’s behalf).

Returns under regulations 54B and 54E: amendments