Explanatory note

These Regulations amend the Education (Assisted Places) (Scotland) Regulations 1989 (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 aspects.

The level of income at or below which fees are to be wholly remitted is increased from £8,200 to £8,987, with corresponding increases in the extent of remission where the relevant income exceeds that sum (regulations 3 and 8). The qualifying income levels for school travel grants and clothing grants are uprated (regulations 4 to 6).

The deduction for dependent children and relatives which is to be made from “relevant income” has been increased from £1,000 to £1,100 (regulation 2).

The list of tax reliefs in Schedule 1 to the principal Regulations is updated so as to include a further relief introduced by the Finance Act 1990 (regulation 7). This list specifies reliefs which are not to be deducted in determining a person’s income for purposes of the Regulations.