Paragraph 9 IncomeI1

Scotland

(1)

For the purposes of this Part the income of any person for a financial year, subject to the provisions of Part 4, is the applicant’s total income for that year.

(2)

In this Part and Part 4—

“relevant income” in relation to any financial year means—
1. (a)
  the applicant’s income that year aggregated with the unearned income that year, if any, of the aided pupil and any other children who are wholly or mainly dependent on the applicant at the time the relevant income is calculated; and
2. (b)
  where sub-paragraphs (3) or (4) apply, less the sum referred to in those sub-paragraphs;
“total income” has the meaning given in Step 1 of the calculation in section 23 of the Income Tax Act 2007^f1—
1. (a)
  together with—
  1. (i)
    any payments and benefits chargeable to income tax under Chapter 3 F1of Part 6 of the Income Tax (Earnings and Pensions) Act 2003^f2;
  2. (ii)
    the cash equivalent of any employer-provided childcare under sections 318 to 318D of the Income Tax (Earnings and Pensions) Act 2003^f3,
  to the extent that those payments and benefits are not already a component of total income; and
2. (b)
  under deduction of the personal relief provided for in sections 38 to 40 of the Income Tax Act 2007^f4 (blind person’s allowance); and
“unearned income” means income other than that which arises from gainful employment.

(3)

Subject to sub-paragraph (4), relevant income is to be reduced by F2£2,606 in respect of each person other than the aided pupil who—

(a)

is a child or other relative of the applicant;

(b)

normally resides in the same household as the applicant and the aided pupil; and

(c)

at the time the relevant income is calculated, is wholly or mainly dependent on—

(i)

the applicant; or

(ii)

payments made by the applicant for that person’s benefit under a deed of covenant other than to a child of the applicant who is wholly or mainly dependant on the applicant.

(4)

The parental contribution which it is assumed forms part of the resources of a child (other than an aided pupil) must be deducted from the relevant income instead of the sum prescribed by sub-paragraph (3) if—

(a)

the child is the holder of an award of a kind described in sub-paragraph (5);

(b)

in calculating the amount of that award, there has been deducted a sum exceeding F3£2,606; and

(c)

the child is wholly or mainly dependent on the applicant or on payments made to the child or for the child’s benefit by the applicant.

(5)

The awards referred to in sub-paragraph (4) are—

(a)

an allowance granted by the Scottish Ministers pursuant to regulations from time to time in force or having effect under sections 73 and 74 of the Act^f5 providing for the payment of allowances to students^f6;

(b)

a bursary granted by an education authority pursuant to regulations from time to time in force and having effect under section 49 of the Act^f7 providing for the payment of bursaries to persons undertaking courses of full-time education which are not courses of school education^f8;

(c)

a mandatory award paid by a local education authority in England and Wales pursuant to regulations from time to time in force under section 1 of the Education Act 1962^f9 providing for the payment of awards to students attending specified courses of further or higher education^f10; and

(d)

an award made by the Northern Ireland Executive—

(i)

under article 50 of the Education and Libraries (Northern Ireland) Order 1986^f11 and regulations from time to time in force made under that Order^f12, being an award in respect of attendance at—

(aa)

a course which commenced before 1st September 1999;

(bb)

a first degree course; or

(cc)

a postgraduate course for the training of teachers; or

(ii)

under article 51 of that Order^f13, being an award—

(aa)

in respect of attendance at an approved course including a postgraduate course at university, college or another institution; or

(bb)

for the purposes of enabling or encouraging the holder to take advantage of educational facilities.

(6)

In this paragraph, any reference to the applicant is a reference to the applicant at the time the relevant income is calculated and, if a remission question is redetermined under paragraph 11(2) includes the dead applicant.

Annotations

Textual amendments

F1: Words in sch. 1 para. 9(2) inserted (1.8.2019) by The St Mary's Music School (Aided Places) (Scotland) Amendment Regulations 2019 (S.S.I. 2019/144), regs. 1(1), 3(2)
F2: Sum in sch. 1 para. 9(3) substituted (1.8.2025) by The St Mary’s Music School (Aided Places) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/151), regs. 1, 2(2)
F3: Sum in sch. 1 para. 9(4)(b) substituted (1.8.2025) by The St Mary’s Music School (Aided Places) (Scotland) Amendment Regulations 2025 (S.S.I. 2025/151), regs. 1, 2(2)

Commencement

I1: Sch. 1 para. 9 in force at 1.8.2015, see reg. 1

Footnotes

f1: 2007 c.3.
f2: 2003 c.1. Chapter 3 was relevantly amended by section 407(2) of, paragraph 63 of Schedule 35 to, and paragraph 1 of Schedule 42 to the Finance Act 2004 (c.12); section 63 of the Finance Act 2007 (c.11); paragraph 437 of Schedule 1 to the Income Tax Act 2007 (c.3); paragraph 30 of Schedule 7 to the Finance Act 1008 (c.9); paragraph 38 of Schedule 46 to the Finance Act 2013 (c.29); S.I. 2005/3229; S.I. 2006/1963; S.I. 2011/1037; S.I. 2013/234 and S.I. 2014/211.
f3: 2003 c.1. Sections 318 to 318D were substituted for section 318 by paragraph 1 of Schedule 13 to the Finance Act 2004 (c.12) and have been amended by section 16 of the Finance Act 2005 (c.7); section 36 of and paragraphs 4 to 6 of Schedule 8 to the Finance Act 2011 (c.11); section 12 of the Finance Act 2013 (c.29); S.I. 2005/770; S.I. 2005/3229; S.I. 2007/849; S.I. 2007/2478; S.I. 2008/2170; S.I. 2009/1544; S.I. 2009/2888; S.I. 2011/775; S.S.I. 2011/2581; S.I. 2013/513; S.I. 2013/630 and S.I. 2015/346.
f4: Section 38 was amended by section 2(1)(b) of the Finance Act 2015 (c.11) with effect for the tax year 2015-16. Section 40 was amended by paragraph 55 of Schedule 39 to the Finance Act 2008 (c.9).
f5: Section 73 was amended by section 73 of the Self-Governing Schools etc. (Scotland) Act 1989 (c.39) and section 3(2) of the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6). Section 74 was amended by section 82(1) and paragraph 8(17) of Schedule 10 to the Self-Governing Schools etc. (Scotland) Act 1989.
f6: The Regulations in force when these Regulations were made are the Students’ Allowances (Scotland) Regulations 2007 (S.S.I. 2007/153). The administrative arrangements for assessing assumed parental contributions are set out in the booklet “Guide to Undergraduate Support” available electronically at: https://www.saas.gov.uk/_forms/sas4.pdf .
f7: Section 49 was amended by section 82(1) and paragraph 8(9) of Schedule 10 to the Self-Governing Schools etc. (Scotland) Act 1989 (c.39) and section 5(1) of the Schools (Health Promotion and Nutrition) (Scotland) Act 2007 (asp 15).
f8: The Regulations in force when these Regulations were made are the Education Authority Bursaries (Scotland) Regulations 2007 (S.S.I. 2007/149).
f9: 1962 c.12; section 1 was amended by section 19 of and Schedule 5 to the Education Act 1980 (c.20) and section 4 of the Education (Grants and Awards) Act 1984 (c.11); the entire Act was repealed by Schedule 4 to the Teaching and Higher Education Act 1998 (c.30), subject to the transitional and saving provisions set out in S.I. 1998/3237 and S.I. 2010/1158.
f10: The Regulations in force when these Regulations were made are the Education (Mandatory Awards) Regulations 2003 (S.I. 2003/1994).
f11: S.I. 1986/594 (N.I. 3). Article 50(1) and (2) was repealed by S.I. 1998/1760 (N.I. 14), subject to the transitional and saving provisions in S.R. (NI) 1998 No 460.
f12: The Regulations in force at the date on which these Regulations were made are the Students Awards Regulations (Northern Ireland) 2000 (S.R. (NI) 2000 No 311).
f13: Article 51 was substituted by S.I. 1996/274 (N.I. 1).