The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2001

Explanatory Note

(This note is not part of the Regulations.)

These Regulations, which come into operation on 6th April 2001, amend the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (“the Repayment Regulations”). The amendments to regulations 40, 42 and 43 and the insertion of regulations 39A and 39B bring the Repayment Regulations more closely into line with the corresponding income tax regulations (the Income Tax (Employments) Regulations 1993 (S.I. 1993/744) — “the Income Tax Regulations”).

Regulation 11 of the Repayment Regulations is amended in several ways. Apart from minor drafting changes, the end of the period referred to in regulation 11(5)(d) for the likely repayment of the balance of a loan is extended from 30th April following the date of issue of a notice given by the Department under the regulation to 30th April in the year of assessment following the year of assessment in which the notice is given. Provision is made authorising the electronic delivery of notices by the Department to the Commissioners of Inland Revenue (“the Board”) and for such notices to cover more than one borrower (regulation 3).

Regulation 34 of the Repayment Regulations is amended to permit notices given by the Board to an employer to cover more than one borrower (regulation 4).

New regulations 39A and 39B are added to the Repayment Regulations. Regulation 39A permits a tax collector to require a return of the amount in respect of student loans which an employer is required to pay for a specified period. The amount returned may then be certified by the collector as the amount which the employer is liable to pay. This mirrors regulation 47 of the Income Tax Regulations. Regulation 39B permits a collector to serve notice on an employer estimating the employer’s liability to pay an amount in respect of student loans and to certify any amount specified in the notice which is unpaid when the seven day period for which the notice allows expires. This mirrors regulation 48 of the Income Tax Regulations (regulation 5).

Regulation 40 of the Repayment Regulations is amended so that regulation 54 of the Income Tax Regulations applies to the recovery of amounts specified in certificates given under the regulations mentioned in regulation 40 (regulation 6).

Regulation 42 of the Repayment Regulations is amended so that a collector’s certificate given under regulation 42(4) is to be treated as sufficient evidence that the sum specified is unpaid and a document purporting to be a certificate is deemed to be such until the contrary is proved (regulation 7).

Regulation 43 of the Repayment Regulations is amended to enable a collector to prepare a certificate of the amount due in respect of student loan repayments based on an examination of an employer’s records (regulation 8).