# The Education (Student Fees, Awards, Support and Loan Repayments) (Amendment) Regulations 2026, Regulation 34: Amendments relating to late payment penalties


In regulation 36 (late payment penalties)—
(a) the existing text becomes paragraph (1);
(b) after paragraph (1), insert—
“(2) Schedule 26 to the Finance Act 2021 (penalties for failure to pay tax) applies to repayments which have become payable by a borrower under this Part as it applies to an amount of income tax which falls within item 1, 2, 3, 4, 8, 9 or 10 of the table headed “Income tax or capital gains tax” in paragraph 1 (1) of that Schedule.”.

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Source: https://www.legislation.gov.uk/uksi/2026/130/regulation/34 (the official version)
Page: https://openlegislation.uk/education-student-fees-awards-support-and-loan-repayments-amendment-regulations-2026/regulation-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.