# The Adults with Incapacity (Public Guardian’s Fees) (Scotland) Regulations 2026

S.S.I. 2026/81 · made 11 February 2026 · revised to 1 April 2026

These Regulations make provision for the fees payable from 1 April 2026 to the Public Guardian.

Made under: Adults with Incapacity (Scotland) Act 2000 (Section 7, Section 86)

PDFs: Printed copy https://openlegislation.uk/adults-with-incapacity-public-guardians-fees-scotland-regulations-2026/pdf/ssi_20260081_en.pdf; Policy Note https://openlegislation.uk/adults-with-incapacity-public-guardians-fees-scotland-regulations-2026/pdf/ssipn_20260081_en_001.pdf

## Introductory text

ADULTS WITH INCAPACITY
Made 11th February 2026
Laid before the Scottish Parliament 13th February 2026
Coming into force 1st April 2026
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 7(2) and 86(2) of the Adults with Incapacity (Scotland) Act 2000 and all other powers enabling them to do so.

## 1 Citation, commencement, effect and interpretation

(1) These Regulations may be cited as the Adults with Incapacity (Public Guardian’s Fees) (Scotland) Regulations 2026 and, subject to paragraph (2), come into force on 1 April 2026.
(2) Regulation 2(b) and schedule 2 take effect, and regulation 2(a) and schedule 1 cease to have effect, on 1 April 2027.
(3) In these Regulations, “the Act” means the Adults with Incapacity (Scotland) Act 2000.

## 2 Fees payable to the Public Guardian

Subject to regulations 3 and 4—
(a) the fees payable to the Public Guardian in respect of the matters specified in column 1 of the Table of Fees in schedule 1 (table of fees payable from 1 April 2026) are the fees prescribed in relation to those matters in column 2 of that table, and
(b) the fees payable to the Public Guardian in respect of the matters specified in column 1 of the Table of Fees in schedule 2 (table of fees payable from 1 April 2027) are the fees prescribed in relation to those matters in column 2 of that table.

## 3 Exemption of certain persons from fees: legal aid

(1) A fee prescribed by these Regulations is not payable by a person if—
(a) the person is in receipt of civil legal aid within the meaning of section 13(2) of the 1986 Act in respect of the matter in the Table of Fees in schedule 1 or 2 in connection with which the fee is payable,
(b) the fee is payable in connection with a simplified divorce or dissolution of a civil partnership application and the person is in receipt of advice and assistance from a solicitor under the 1986 Act in respect of that application, or
(c) the person’s solicitor is undertaking work in relation to the matter in the Table of Fees in schedule 1 or 2 in connection with which the fee is payable on the basis of any regulations made under section 36(1) of the 1986 Act providing for legal aid in a matter of special urgency.
(2) In this regulation, “the 1986 Act” means the Legal Aid (Scotland) Act 1986.

## 4 Exemption of certain persons from fees: social security

(1) A fee prescribed by these Regulations is not payable by a person if—
(a) the person or the person’s partner is in receipt of income support under the Social Security Contributions and Benefits Act 1992,
(b) the person is in receipt of an income-based jobseeker’s allowance under the Jobseekers Act 1995,
(c) the person or the person’s partner is in receipt of guarantee credit under the State Pension Credit Act 2002,
(d) the person or the person’s partner is in receipt of income-related employment and support allowance under the Welfare Reform Act 2007,
(e) the person is in receipt of universal credit under Part 1 of the 2012 Act,
(f) the person is in receipt of either—
(i) personal independence payment under Part 4 of the 2012 Act, or
(ii) adult disability payment within the meaning given in regulation 2 of the Disability Assistance for Working Age People (Scotland) Regulations 2022,
provided that the person’s gross annual income is £26,437 or less, or
(g) the person or the person’s partner has, within the period of 3 months prior to the date the prescribed fee would be payable but for this exemption, received financial or other assistance under the Welfare Funds (Scotland) Act 2015.
(2) In this regulation–
“the 2012 Act” means the Welfare Reform Act 2012,
“partner” means a person to whom a person is married or with whom the person is in a civil partnership.

## 5 Revocation

The Adults with Incapacity (Public Guardian’s Fees) (Scotland) Regulations 2024 are revoked.

## Signature

SIOBHIAN BROWN
Authorised to sign by the Scottish Ministers
St Andrew's House,
Edinburgh
11th February 2026

## Schedule 1 Table of Fees

Payable from 1 April 2026
Column 1
(Matters)
Column 2
(Fee Payable)
Column 3
(Fee Formerly Payable)
£
1. Submission of a continuing power of attorney, a welfare power of attorney or a combined continuing and welfare power of attorney under section 19 of the Act.
99
96
2. Registration of a deed of amendment to a continuing or welfare power of attorney under section 19 of the Act.
99
96
3. Provision of a duplicate or replacement of a certificate issued under section 19(2) of the Act.
23
22
4. Audit of accounts submitted by a continuing attorney under section 20(2)(b) of the Act.
154
149
5. Submission of an application for authorisation to obtain information about the adult’s funds under section 24C of the Act and, where such an application is granted, the issue of a certificate authorising any fundholder to provide the applicant with such information.
110
107
6. Where there is no application under section 24C, the submission of an application for authorisation to intromit with funds under section 25 of the Act and, where such an application is granted, the issue of a certificate of authority to the withdrawer.
110
107
7. Submission of an application for appointment or provision of a certificate or duplicate certificate of authority under any of section 26B, 26D, 26E, 26F or 26G of the Act.
23
22
8. Provision of a duplicate or replacement of a certificate of authority issued under any of section 24C(3), 24D(3), 25(4)(b), 26B(4)(b), 26E(3)(b), 26F(3)(b) or 26G(4)(b) of the Act.
23
22
9. Submission of an application for renewal of authority to intromit with funds under section 31B of the Act and, where such an application is granted, the issue of a certificate of authority to the joint withdrawer.
63
61
10. Provision of a copy of any document—
(a) up to 10 pages,
(b) each page thereafter,
(c) in electronic form, per document.
9
0.5
9
8
0.5
8
11. Registration and/or variation of a guardianship or an intervention order and registration of a renewal of a guardianship order under Part 6 of the Act.
110
107
12. Recall of the powers of a guardian under section 73 of the Act—
(a) for an estate with no heritable property,
(b) for an estate with heritable property.
68
154
66
149
13. Consideration of a guardian’s management plan and inventory, in accordance with paragraphs 1 and 3 of schedule 2 of the Act—
Estate value (excluding heritable property)
£0 to £30,000
£30,001 to £50,000
£50,001 to £250,000
£250,001 to £500,000,
£500,001 and over.
68
309
616
1,026
1,544
66
300
598
996
1,499
14. Consideration of an application for consent made in accordance with paragraph 6 of schedule 2 of the Act.
71
69
15. First review of accounts submitted in accordance with paragraph 7 of schedule 2 of the Act—
Estate value (excluding heritable property)
£0 to £30,000,
£30,001 to £50,000,
£50,001 to £250,000,
£250,001 to £500,000,
£500,001 and over.
102
253
716
926
1,235
99
246
695
899
1,199
16. Intermediate review of accounts submitted in accordance with paragraph 7 of schedule 2 of the Act (where the Public Guardian has specified limited supervision)—
Estate value (excluding heritable property)
£0 to £30,000,
£30,001 to £50,000,
£50,001 to £250,000,
£250,001 to £500,000,
£500,001 and over.
(Note: these fees only apply where the Public Guardian has requested formal accounting.)
102
253
716
926
1,235
99
246
695
899
1,199
17. Final review of accounts submitted in accordance with paragraph 7 of schedule 2 of the Act—
Estate value (excluding heritable property)
£0 to £30,000,
£30,001 to £50,000,
£50,001 to £250,000,
£250,001 to £500,000,
£500,001 and over.
192
358
811
1,018
1,328
186
347
787
988
1,289

## Schedule 2 Table of Fees

Payable from 1 April 2027
Column 1
(Matters)
Column 2
(Fee Payable)
Column 3
(Fee Formerly Payable)
1. Submission of a continuing power of attorney, a welfare power of attorney or a combined continuing and welfare power of attorney under section 19 of the Act.
102
99
2. Registration of a deed of amendment to a continuing or welfare power of attorney under section 19 of the Act.
102
99
3. Provision of a duplicate or replacement of a certificate issued under section 19(2) of the Act.
23
23
4. Audit of accounts submitted by a continuing attorney under section 20(2)(b) of the Act.
158
154
5. Submission of an application for authorisation to obtain information about the adult’s funds under section 24C of the Act and, where such an application is granted, the issue of a certificate authorising any fundholder to provide the applicant with such information.
114
110
6. Where there is no application under section 24C, the submission of an application for authorisation to intromit with funds under section 25 of the Act and, where such an application is granted, the issue of a certificate of authority to the withdrawer.
114
110
7. Submission of an application for appointment or provision of a certificate or duplicate certificate of authority under any of section 26B, 26D, 26E, 26F or 26G of the Act.
23
23
8. Provision of a duplicate or replacement of a certificate of authority issued under any of section 24C(3), 24D(3), 25(4)(b), 26B(4)(b), 26E(3)(b), 26F(3)(b) or 26G(4)(b) of the Act.
23
23
9. Submission of an application for renewal of authority to intromit with funds under section 31B of the Act and, where such an application is granted, the issue of a certificate of authority to the joint withdrawer.
65
63
10. Provision of a copy of any document—
(a) up to 10 pages,
(b) each page thereafter,
(c) in electronic form, per document.
9
1
9
9
0.5
9
11. Registration and/or variation of a guardianship or an intervention order and registration of a renewal of a guardianship order under Part 6 of the Act.
114
110
12. Recall of the powers of a guardian under section 73 of the Act—
(a) for an estate with no heritable property,
(b) for an estate with heritable property.
70
158
68
154
13. Consideration of a guardian’s management plan and inventory, in accordance with paragraphs 1 and 3 of schedule 2 of the Act—
£0 to £30,000,
£30,001 to £50,000,
£50,001 to 250,000,
£250,001 to £500,000,
£500,001 and over.
70
318
635
1,057
1,590
68
309
616
1,026
1,544
14. Consideration of an application for consent made in accordance with paragraph 6 of schedule 2 of the Act.
73
71
15. First review of accounts submitted in accordance with paragraph 7 of schedule 2 of the Act—
Estate value (excluding heritable property)
£0 to £30,000,
£30,001 to £50,000,
£50,001 to £250,000,
£250,001 to £500,000,
£500,001 and over.
105
261
737
954
1,272
102
253
716
926
1,235
16. Intermediate review of accounts submitted in accordance with paragraph 7 of schedule 2 of the Act (where the Public Guardian has specified limited supervision)—
Estate value (excluding heritable property)
£0 to £30,000,
£30,001 to £50,000,
£50,001 to £250,000,
£250,001 to £500,000,
£500,000 and over.
(Note: these fees only apply where the Public Guardian has requested formal accounting.)
105
261
737
954
1,272
102
253
716
926
1,235
17. Final review of accounts submitted in accordance with paragraph 7 of schedule 2 of the Act—
Estate value (excluding heritable property)
£0 to £30,000,
£30,001 to £50,000,
£50,001 to £250,000,
£250,001 to £500,000,
£500,001 and over.
197
368
835
1,048
1,368
192
358
811
1,018
1,328

## Explanatory note

(This note is not part of the Regulations)
These Regulations make provision for the fees payable from 1 April 2026 to the Public Guardian.
Regulation 2 and schedules 1 and 2 specify fee levels payable in respect of certain matters—
the fee levels from 1 April 2026 to 31 March 2027 are given effect by the Table of Fees in schedule 1,
the fee levels from 1 April 2027 onwards are given effect by the Table of Fees in schedule 2.
Regulations 3 and 4 exempt certain persons from payment of fees.
Regulation 5 revokes the Adults with Incapacity (Public Guardian’s Fees) (Scotland) Regulations 2024.

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Source: https://www.legislation.gov.uk/ssi/2026/81 (the official version)
Page: https://openlegislation.uk/adults-with-incapacity-public-guardians-fees-scotland-regulations-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.