{
  "url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-northern-ireland-2014/note",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-northern-ireland-2014/note.json",
  "legislation": "nisr/2014/87",
  "legislation_title": "The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-amendment-regulations-northern-ireland-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009, No. 128) (“the principal Regulations”). The principal Regulations govern the repayment of income-contingent student loans paid to students under Articles 3(2) to (5) and 8(4) of the Education (Student Support) (Northern Ireland) Order 1998.\nRegulations 3 to 12 amend the principal Regulations.\nRegulation 3 amends the content which may form part of an information notice which may be served on a borrower.\nRegulations 4 and 12 remove the limit to the number of annual increases to repayment threshold and the applicable threshold for student loans which are not post-2012 student loans, by the retail price index, where the final increase would have been for the year 6th April 2015 to 5th April 2016.\nRegulations 5 and 10 change the legislative provisions under which interest rates are calculated for amount which employers have not paid to Her Majesty’s Revenue and Customs.\nRegulation 6 permits the smallest employers to file returns about all the student loan repayments in a month on or before making the last payment to employees in the tax month, providing that they meet certain conditions.\nRegulation 7 extends the time for those employers who are permitted to file on paper (i.e. care and support employers) to file information with Her Majesty’s Revenue and Customs from 14 days after the end of the tax month to 14 days after the end of the tax quarter.\nRegulation 8 clarifies that regulation 54F (Returns under regulation 54B and 54E: amendments) applies whether the mistake is careless or deliberate.\nRegulation 9 ensures there is no penalty awarded under section 88A Taxes Management Act 1970 (c.9) if the final return for 2014-15 is not made by 19th May 2015.\nRegulation 11 provides for penalties under Schedule 24 to Finance Act 2007 (c.11) where an employer makes an incorrect return and as a result of that return there is an understatement of a student loan or false claim for repayment from Her Majesty’s Revenue and Customs.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/87/note",
    "retrieved_at": "2026-10-29T01:07:33.409915+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."
}