Explanatory note

These Regulations amend the Education (Assisted Places) (Scotland) Regulations 1986 (the principal Regulations) to uprate the qualifying income levels for the remission of fees and charges and making of grants under the assisted places scheme and in certain other minor respects.

The deduction for dependent children and relatives which is to be made from “relevant income” has been increased from £900 to £950 (regulation 4).

The level of income at or below which fees are to be wholly remitted is increased from £6,806 to £6,972, with corresponding increases in the extent of remission where the relevant income exceeds that sum (regulations 5 and 13). The qualifying income levels for the remission of school meals charges and for school travel grants and clothing grants are uprated (regulations 7 to 10).

References to the relevant income tax legislation in Schedule 1 to the principal Regulations are updated, so as to discount deductions from total income of donations under a payroll deduction scheme and reinvested dividend income under personal equity plans (regulation 12).