{
  "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009/regulation-44",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009/regulation-44.json",
  "legislation": "uksi/2009/470",
  "legislation_title": "The Education (Student Loans) (Repayment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-2009",
  "path": "regulation/44",
  "kind": "regulation",
  "number": "44",
  "heading": "Amount of repayments",
  "text": "(1) The repayment deducted must be—\n(a) in relation to a plan 1, 2, 4, or 5 loan, 9%, and\n(b) in relation to a plan 3 loan, 6%,\nof any earnings paid to, or provided to or for the benefit of, the borrower in respect of the employment, which exceed the threshold specified in paragraph (2).\n(2) The threshold is—\n(a) the repayment threshold or default threshold, where the earnings period specified in respect of those earnings is a tax year; or\n(b) in any other case, the amount which bears the same relation to the repayment threshold or default threshold as the number of days, weeks or months of the earnings period specified in respect of those earnings bears to the number of days, weeks or months in the tax year respectively.\n(2A) The repayment calculated under paragraph (1)(b) is additional to, and concurrent with, any repayment under paragraph (1)(a).\n(3) Where a repayment calculated under paragraph (1) includes pence as well as pounds the pence are to be ignored.\n(4) Alternatively, the repayment calculated under paragraph (1) may be calculated in accordance with the appropriate table prepared by the Authority.\n(5) Where a table would otherwise be appropriate, but the earnings period is a multiple of the period in the table, then the table may be applied by—\n(a) dividing the actual earnings by such figure (X) as will give the earnings earned for the period shown in the table;\n(b) taking the appropriate repayment specified in the table; and\n(c) multiplying the table repayment sum by figure X,\nto produce the appropriate payment sum for the actual earnings period.\n(6) The default threshold applies—\n(a) if, in relation to a plan 1, 2, 4 or 5 loan, the borrower fails to comply with regulation 43 (which relates to repayments liability), and\n(b) until the date specified by HMRC in a notice given to the borrower’s employer under regulation 49(1).\n(7) The default threshold is whichever repayment threshold for a plan 1, 2, 4 or 5 loan is the lowest repayment threshold.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 44(1) substituted (5.9.2017) by The Repayment of Student Loans and Postgraduate Master’s Degree Loans (Amendment) Regulations 2017 (S.I. 2017/831), regs. 1(1), 26(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 44(1)(a) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(1)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 44(1)(b) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(1)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 44(2)(a) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 10(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 44(2)(a) inserted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 13(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 44(2)(b) substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 10(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 44(2)(b) inserted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 13(b)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 44(2A) inserted (5.9.2017) by The Repayment of Student Loans and Postgraduate Master’s Degree Loans (Amendment) Regulations 2017 (S.I. 2017/831), regs. 1(1), 26(3)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in reg. 44(2A) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(2)(a)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 44(2A) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(2)(b)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Reg. 44(6) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(3)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Reg. 44(7) substituted (6.4.2023) by The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2022 (S.I. 2022/1335), regs. 2(2), 41(4)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 44 in force at 6.4.2009, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/470/regulation/44",
    "retrieved_at": "2026-10-29T03:16:41.591721+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."
}