{
  "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009",
  "json_url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009.json",
  "id": "nisr/2009/128",
  "title": "The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009",
  "short_title": "Education (Student Loans) (Repayment) 2009",
  "long_title": "These Regulations revoke and re-enact with amendments the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000. Like those Regulations, these Regulations govern repayments of student loans by borrowers who have taken out income- contingent repayment loans for courses which began any time in or after September 1998. Students who began their courses before then, and certain limited, transitional categories of students who began their courses shortly after then (for example, gap year students) remain subject to the previous system of mortgage-style loans for maintenance under the Education (Student Loans) Act 1990.",
  "citation": "S.R. 2009/128",
  "type": "nisr",
  "year": "2009",
  "number": "128",
  "version": "current",
  "date": "2009-03-20",
  "revised": true,
  "valid_from": "2026-05-29",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Revocations",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Application: general",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Service by post or electronic communication",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Provisions Applicable to all Repayments",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Interpretation of Part 2",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-6",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Functions of HMRC",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-7",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Officers of Revenue and Customs",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-8",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Penalties in relation to Parts 3 and 4",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-9",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Interest and penalties",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-10",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Timing and notification of repayments",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-11",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Date of repayment",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-12",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Direct debit repayment",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-13",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Cancellation",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-14",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Refunds",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-15",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Interest rate on the loans",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-16",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Information requests",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-17",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Information notices",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-18",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Penalties and Penalty Notices",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-19",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Costs and expenses",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-20",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Alteration of relevant time limits",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-21",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Foreclosure",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-22",
      "extent": "N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Repayments by Assessment to Income Tax",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Repayments of student loans by persons required to submit a tax return",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-23",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Time for and amount of repayments",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-24",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Personal return",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-25",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/26",
      "kind": "regulation",
      "number": "26",
      "heading": "Returns to include self-assessment",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-26",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/27",
      "kind": "regulation",
      "number": "27",
      "heading": "Records",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-27",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/28",
      "kind": "regulation",
      "number": "28",
      "heading": "Other returns and information",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-28",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/29",
      "kind": "regulation",
      "number": "29",
      "heading": "Assessment, claims and appeals",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-29",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/30",
      "kind": "regulation",
      "number": "30",
      "heading": "Payment",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-30",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/31",
      "kind": "regulation",
      "number": "31",
      "heading": "Late payment penalties",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-31",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/32",
      "kind": "regulation",
      "number": "32",
      "heading": "Collection and recovery",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-32",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/33",
      "kind": "regulation",
      "number": "33",
      "heading": "Persons chargeable in a representative capacity",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-33",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/34",
      "kind": "regulation",
      "number": "34",
      "heading": "Interest",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-34",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/35",
      "kind": "regulation",
      "number": "35",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-35",
      "extent": "N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Deduction of Repayments by Employers",
      "url": null,
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/36",
      "kind": "regulation",
      "number": "36",
      "heading": "Interpretation of Part 4",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-36",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/36A",
      "kind": "regulation",
      "number": "36A",
      "heading": "Real Time Information employers",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-36A",
      "extent": null,
      "status": "repealed",
      "parent": "part/4"
    },
    {
      "path": "regulation/37",
      "kind": "regulation",
      "number": "37",
      "heading": "Repayment of student loans by employees",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-37",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/38",
      "kind": "regulation",
      "number": "38",
      "heading": "New employee to inform employer of repayments liability",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-38",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/38A",
      "kind": "regulation",
      "number": "38A",
      "heading": "Commencement of employment with a Real Time Information employer",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-38A",
      "extent": null,
      "status": "repealed",
      "parent": "part/4"
    },
    {
      "path": "regulation/39",
      "kind": "regulation",
      "number": "39",
      "heading": "Amount of repayments",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-39",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/40",
      "kind": "regulation",
      "number": "40",
      "heading": "Calculation of earnings",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-40",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/41",
      "kind": "regulation",
      "number": "41",
      "heading": "Earnings periods",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-41",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/42",
      "kind": "regulation",
      "number": "42",
      "heading": "Multiple employers",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-42",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/43",
      "kind": "regulation",
      "number": "43",
      "heading": "Intermediate employers",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-43",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/44",
      "kind": "regulation",
      "number": "44",
      "heading": "Notice to employers",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-44",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/45",
      "kind": "regulation",
      "number": "45",
      "heading": "Deductions of repayments",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-45",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/46",
      "kind": "regulation",
      "number": "46",
      "heading": "Priority where other deductions required",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-46",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/47",
      "kind": "regulation",
      "number": "47",
      "heading": "Deductions working sheet",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-47",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/48",
      "kind": "regulation",
      "number": "48",
      "heading": "Certificate of repayments",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-48",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/49",
      "kind": "regulation",
      "number": "49",
      "heading": "Payment of repayments deducted to HMRC",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-49",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/49A",
      "kind": "regulation",
      "number": "49A",
      "heading": "Payments to and recoveries from HMRC for each income tax period by Real Time Information employers: returns under regulation 54F(5)",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-49A",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/50",
      "kind": "regulation",
      "number": "50",
      "heading": "Notice and certificate when repayments deducted not paid",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-50",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/51",
      "kind": "regulation",
      "number": "51",
      "heading": "Notice of specified amount and certificate when repayments not deducted",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-51",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/52",
      "kind": "regulation",
      "number": "52",
      "heading": "Recovery of payments deducted through the income tax system",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-52",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/53",
      "kind": "regulation",
      "number": "53",
      "heading": "Interest on unpaid repayments",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-53",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/54",
      "kind": "regulation",
      "number": "54",
      "heading": "Returns by employers",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-54",
      "extent": "N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/54A",
      "kind": "regulation",
      "number": "54A",
      "heading": "Application of regulations 54B to 54F",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-54A",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/54B",
      "kind": "regulation",
      "number": "54B",
      "heading": "Real time returns of information about payments of earnings",
      "url": "https://openlegislation.uk/education-student-loans-repayment-regulations-northern-ireland-2009/regulation-54B",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/54BA",
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