http://www.legislation.gov.uk/nisr/2009/128/schedule/2The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009Student loansIncome taxStudent grantsFirst degrees and coursesIncapacity benefitenEDUCATIONStatute Law Database2024-05-15Expert Participation2024-04-06 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. SCHEDULE 2<Addition ChangeId="key-4b3c52d746755e46bc0cd2e2d7e18d5c-1709895993159" CommentaryRef="key-4b3c52d746755e46bc0cd2e2d7e18d5c">Real time returns</Addition>Regulations 54B and 54E<Addition ChangeId="key-4b3c52d746755e46bc0cd2e2d7e18d5c-1709895993159" CommentaryRef="key-4b3c52d746755e46bc0cd2e2d7e18d5c">Information about the employer and employee</Addition>1The information specified in paragraphs 2 to 4 and 8 to 14 of Schedule A1 (Real time returns) to the PAYE Regulations.<Addition ChangeId="key-4b3c52d746755e46bc0cd2e2d7e18d5c-1709895993159" CommentaryRef="key-4b3c52d746755e46bc0cd2e2d7e18d5c">Information about payments to the employee, </Addition><Abbreviation Expansion="Et cetera" xml:lang="la"><Addition ChangeId="key-4b3c52d746755e46bc0cd2e2d7e18d5c-1709895993159" CommentaryRef="key-4b3c52d746755e46bc0cd2e2d7e18d5c">etc</Addition></Abbreviation>2The total amount of repayments deducted in the earnings period in which the return is made.3The total amount of repayments deducted for the tax year from the earnings paid to the employee.4In a case where the earnings the return relates to will fall to be aggregated with other earnings in the same earnings period, the information required by paragraphs 2 and 3 need only be provided when the final payment of earnings in the earnings period is made.<Addition ChangeId="key-4b3c52d746755e46bc0cd2e2d7e18d5c-1709895993159" CommentaryRef="key-4b3c52d746755e46bc0cd2e2d7e18d5c">Information on the commencement of employment</Addition>5If the return is the first return in respect of the employee in this employment, an indication that student loan deductions are required.Sch. 2 inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 22
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<dc:title>The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009</dc:title>
<dc:subject>Student loans</dc:subject>
<dc:subject>Income tax</dc:subject>
<dc:subject>Student grants</dc:subject>
<dc:subject>First degrees and courses</dc:subject>
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<dc:description>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.</dc:description>
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<CitationSubRef id="cb4su9fk5-00042" SectionRef="schedule-2" URI="http://www.legislation.gov.uk/id/nisr/2009/128/schedule/2">Sch. 2</CitationSubRef>
inserted (6.4.2012) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2012/136" id="cb4su9fk5-00043" Class="NorthernIrelandStatutoryRule" Year="2012" Number="136" Title="The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012">The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136)</Citation>
,
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,
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