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 respects.

The level of income at or below which fees are to be wholly remitted is increased from £8,987 to £9,384, with corresponding increases in the extent of remission where the relevant income exceeds that sum (regulations 2 and 7). The qualifying income levels for school travel grants and clothing grants are uprated (regulations 3 to 5).

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 1991 (regulation 6). This list specifies reliefs which are not to be deducted in determining a person’s income for the purposes of the Regulations.