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Statutory Instruments of the Scottish Parliament |
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You are here: BAILII >> Databases >> Statutory Instruments of the Scottish Parliament >> The Repayment of Student Loans (Scotland) Amendment Regulations 2021 No. 8 URL: http://www.bailii.org/scot/legis/num_reg/2021/ssi_20218_en_1.html |
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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Scottish Statutory Instruments
Education
Made
11th January 2021
Laid before the Scottish Parliament
13th January 2021
Coming into force
6th April 2021
The Scottish Ministers make the following Regulations in exercise of the powers conferred on them by sections 73(f), 73B and 74(1) of the Education (Scotland) Act 1980( 1), and all other powers enabling them to do so.
1. These Regulations may be cited as the Repayment of Student Loans (Scotland) Amendment Regulations 2021 and come into force on 6 April 2021.
2. The Repayment of Student Loans (Scotland) Regulations 2000( 2) are amended in accordance with regulations 3 to 9.
3. In regulation 2 (interpretation) in the definition of “repayment threshold”—
(a) in paragraph (a)—
(i) for “5th April 2013”, substitute “5 April 2022”,
(ii) for “£15,000” in both places where it appears, substitute “£25,000”,
(b) in paragraph (b), for “6th April 2013”, insert “6 April 2022”.
4. In regulation 9(5)(d)(ii) (refunds), for “such other day as HMRC specifies in order to take account of that adjustment” substitute “the day on which that adjustment is made or the last day of the relevant tax year if the adjustment is made outside the relevant tax year”.
5. In regulation 11B(1) (information notices), for “at the home address of the borrower” substitute “on a borrower”.
6. In regulation 11C(4) (penalties), for “at the home address of the borrower” substitute “on the borrower”.
7. In regulation 11F (service of documents), after “post” insert “or by electronic means”.
8. In regulation 13B (calculation of fixed instalment and applicable threshold)—
(a) in paragraph (1), substitute the table with the following table—
| “Band | Price Level Index | Fixed Instalment |
|---|---|---|
| A | 0<30 | £40.20 |
| B | 30<50 | £80.40 |
| C | 50<70 | £120.60 |
| D | 70<90 | £160.80 |
| E | 90<110 | £201.00 |
| F | 110<130 | £241.00 |
| G | 130+ | £281.40 ” |
(b) in paragraph (2), substitute the table with the following table—
| “Band | Price Level Index | Applicable Threshold |
|---|---|---|
| A | 0<30 | £5,000 |
| B | 30<50 | £10,000 |
| C | 50<70 | £15,000 |
| D | 70<90 | £20,000 |
| E | 90<110 | £25,000 |
| F | 110<130 | £30,000 |
| G | 130+ | £35,000 ” |
9. Nothing in these Regulations affects—
(a) any right, privilege, obligation, liability or penalty acquired, accrued or incurred under the Repayment of Student Loans (Scotland) Regulations 2000 or the Education (Student Loans) (Repayment) Regulations 2009, prior to these Regulations coming into force, or
(b) any legal proceeding or remedy in respect of any such right, privilege, obligation, liability or penalty.
RICHARD LOCHHEAD
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
11th January 2021
(This note is not part of these Regulations)
These Regulations amend the Repayment of Student Loans (Scotland) Regulations 2000 (“the Repayment Regulations”).
Regulation 3 amends regulation 2 of the Repayment Regulations to increase the repayment threshold for student loans to £25,000 with effect from the tax year commencing 6 April 2021.
Regulation 8 makes equivalent amendments to regulation 13B, so that the fixed instalment payments and applicable thresholds in relation to overseas borrowers correspond with the new repayment threshold for borrowers living in the UK.
Regulation 9 makes savings provision to ensure that any existing rights, privileges, obligations, liabilities or penalties under the Repayment Regulations or the Education (Student Loans) (Repayment) Regulations 2009, prior to these Regulations coming into force, are not affected by these Regulations. This means that any outstanding repayments from the tax year prior to that beginning on 6 April 2021 will still be calculated and pursued with reference to the repayment threshold in force at the relevant time.
Regulation 4 amends regulation 9(d)(ii) to remove the impression that HMRC has discretion to select the date of the deemed receipt of any repayment where an adjustment is made.
Regulations 5 to 7 amend regulations 11B, 11C and 11F, so that service of documents may be carried out either by post or by electronic means.
No business or regulatory impact assessment has been prepared in relation to these Regulations as no, or no significant, impact upon business, charities or voluntary bodies is foreseen.
1980 c.44. Section 73(f) was amended by the Teaching and Higher Education Act 1998 (c.30)(“the 1998 Act”), section 29(1) and by the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6)(“the 2001 Act”), section 3(2). Section 73B was inserted by the 1998 Act, section 29(2) and was amended by the 2001 Act, section 3(3); by the Income Tax (Earnings and Pensions) Act 2003 (c.1), schedule 6, Part 2, paragraph 149; by the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3), section 34(1); and by the Bankruptcy (Scotland) Act 2016 (asp 21), schedule 8, paragraph 8. Section 74(1) was amended by the Self-Governing Schools etc. (Scotland) Act 1989 (c.39), section 82(1) and schedule 10, paragraph 8(17). The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (c.46), section 53.
