# The Education (Student Support and Repayment) (Amendment) Regulations (Northern Ireland) 2026, Regulation 4: Amendments relating to late payment penalties

Extent: N.I.

(1) In regulation 31(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)( 17) 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/nisr/2026/87/regulation/4 (the official version)
Page: https://openlegislation.uk/education-student-support-and-repayment-amendment-regulations-northern-ireland-2026/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.