{
  "url": "https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000/regulation-15",
  "json_url": "https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000/regulation-15.json",
  "legislation": "ukdsi/2000/0110988612",
  "legislation_title": "Education (Student Loans) (Repayment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Time for and amount of repayments",
  "text": "(1) Every borrower who has received notice from the Secretary of State under regulation 11(5)(a) that he may be required to make repayments of his student loan shall make a repayment in respect of any year of assessment–\n(a) which is specified in a notice under regulation 11(5)(a) or which, subject to paragraph (2), is any subsequent year up to and including any year specified in a notice under regulation 11(5)(d); and\n(b) in respect of which he has been required to make and deliver a return under section 8 of the 1970 Act.\n(2) A borrower shall not be required to make repayments in respect of any year of assessment specified in a notice under regulation 11(5)(c) or any subsequent year falling before a year specified in a subsequent notice under regulation 11(5)(a).\n(3) The repayment shall be an amount equal to the 9% of the borrower’s total income for that year calculated in accordance with the Taxes Acts.\n(4) In calculating a borrower’s total income for the purposes of paragraph (1) any deduction which falls to be made by way of personal reliefs provided for in Chapter I of Part VII of the 1988 Act shall not be made.\n(5) In calculating a borrower’s total income for the purposes of paragraph (1) there shall be excluded:\n(a) the first £10,000 of that income;\n(b) income on which the borrower could not become liable to tax under a self-assessment made under section 9 of the 1970 Act for that year;\n(c) unearned income unless the amount of such income for that year exceeds £2,000;\n(d) incapacity benefit payable under the Social Security Contributions and Benefits Act 1992;\n(e) amounts chargeable to tax under sections 145, 146, 154, 157, 158, 159AA, 159A, 160 or 162 of the 1988 Act (benefits in kind);\n(f) amounts in respect of which relief is given under Part XIV of the 1988 Act (pension schemes, social security benefits, life annuities etc.);\n(g) the amount of any loss in respect of which relief is given under section 380 of the 1988 Act (trade etc. losses set-off against general income); and\n(h) the amount of any payment in respect of which relief is given under section 109A of the 1988 Act (relief for post-cessation expenditure).\n(6) For the purposes of this regulation unearned income is income other than–\n(a) earned income within the meaning of section 833(4) and (5) of the 1988 Act;\n(b) income referred to in section 127(1) of that Act (enterprise allowance);\n(c) the profits arising from a business chargeable to tax under Case I of Schedule D pursuant to section 503(1) of that Act (furnished holiday accommodation);\n(d) payments and other benefits chargeable to tax under section 148(1) of that Act (payments and benefits in connection with termination of employment);\n(e) income treated as earned income under section 107 of that Act (receipts after cessation of trade);\n(f) sums treated as earned income under section 491(5) of that Act (certain receipts from bodies corporate carrying on mutual business);\n(g) an amount treated as earned income under section 531(6) of that Act (consideration in respect of the disposal of know-how);\n(h) any annuity treated as earned income of the annuitant under section 619(1)(b) of that Act (certain retirement annuities); and\n(i) annual payments treated as earned income under section 628(1) of that Act (partnership annuities).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2000/0110988612/regulation/15",
    "retrieved_at": "2026-10-30T15:19:05.634258+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}