OpenLegislation

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

S.S.I. 2026/81 · Made 11 February 2026 · Extends to Scotland

Not fully up to date. 2 changes made by later legislation have not yet been written into this text, which is revised to 1 April 2026.

See the changes not yet applied
ProvisionChangeMade by
reg. 2(a)ceases to have effectAdults with Incapacity (Public Guardian’s Fees) 2026 reg. 1(2)
Sch. 1ceases to have effectAdults with Incapacity (Public Guardian’s Fees) 2026 reg. 1(2)

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 2000f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

2000 asp 4 (“the 2000 Act”). The 2000 Act was relevantly amended by the Adult Support and Protection (Scotland) Act 2007 (asp 10). Section 87(1) of the 2000 Act contains a definition of “prescribe” relevant to the exercise of the statutory powers under which these Regulations are made. Section 87(1A) provides that any power under the 2000 Act to prescribe anything by regulations is exercisable by the Scottish Ministers.

Contents

  1. 1Citation, commencement, effect and interpretation
  2. 2Fees payable to the Public Guardian
  3. 3Exemption of certain persons from fees: legal aid
  4. 4Exemption of certain persons from fees: social security
  5. 5Revocation
  6. Signature
  7. Schedule 1Table of Fees
  8. Schedule 2Table of Fees
  9. Explanatory note

1Citation, commencement, effect and interpretationI1

(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.

2Fees payable to the Public GuardianI1

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.

3Exemption of certain persons from fees: legal aidI1

(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 Actf1 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 1986f2.

4Exemption of certain persons from fees: social securityI1

(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 1992f1,

(b)

the person is in receipt of an income-based jobseeker’s allowance under the Jobseekers Act 1995f2,

(c)

the person or the person’s partner is in receipt of guarantee credit under the State Pension Credit Act 2002f3,

(d)

the person or the person’s partner is in receipt of income-related employment and support allowance under the Welfare Reform Act 2007f4,

(e)

the person is in receipt of universal credit under Part 1 of the 2012 Actf5,

(f)

the person is in receipt of either—

(i)

personal independence payment under Part 4f6 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 2022f7,

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 2015f8.

(2)

In this regulation–

  • “the 2012 Act” means the Welfare Reform Act 2012f9,

  • “partner” means a person to whom a person is married or with whom the person is in a civil partnership.

5RevocationI1

The Adults with Incapacity (Public Guardian’s Fees) (Scotland) Regulations 2024f1 are revoked.

Signature

SIOBHIAN BROWN

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh

11th February 2026

Schedule 1Table of FeesI1

Payable from 1 April 2026

Column 1

(Matters)

Column 2

(Fee Payable)

Column 3

(Fee Formerly Payable)f1

£

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.9996
2. Registration of a deed of amendment to a continuing or welfare power of attorney under section 19 of the Act.9996
3. Provision of a duplicate or replacement of a certificate issued under section 19(2) of the Act.2322
4. Audit of accounts submitted by a continuing attorney under section 20(2)(b) of the Act.154149
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.110107
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.110107
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.2322
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.2322
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.6361

10. Provision of a copy of any document—

  1. (a)

    up to 10 pages,

  2. (b)

    each page thereafter,

  3. (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.110107

12. Recall of the powers of a guardian under section 73 of the Act—

  1. (a)

    for an estate with no heritable property,

  2. (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.7169

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 2Table of FeesI1

Payable from 1 April 2027

Column 1

(Matters)

Column 2

(Fee Payable)

Column 3

(Fee Formerly Payable)f1

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.10299
2. Registration of a deed of amendment to a continuing or welfare power of attorney under section 19 of the Act.10299
3. Provision of a duplicate or replacement of a certificate issued under section 19(2) of the Act.2323
4. Audit of accounts submitted by a continuing attorney under section 20(2)(b) of the Act.158154
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.114110
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.114110
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.2323
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.2323
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.6563

10. Provision of a copy of any document—

  1. (a)

    up to 10 pages,

  2. (b)

    each page thereafter,

  3. (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.114110

12. Recall of the powers of a guardian under section 73 of the Act—

  1. (a)

    for an estate with no heritable property,

  2. (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.7371

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.