2021 No. 8
The Repayment of Student Loans (Scotland) Amendment Regulations 2021
Made
Laid before the Scottish Parliament
Coming into force
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 19801, and all other powers enabling them to do so.
Citation and commencement1
These Regulations may be cited as the Repayment of Student Loans (Scotland) Amendment Regulations 2021 and come into force on 6 April 2021.
Amendment of the Repayment of Student Loans (Scotland) Regulations 20002
The Repayment of Student Loans (Scotland) Regulations 20002 are amended in accordance with regulations 3 to 9.
Amendment of regulation 23
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”.
Amendment of regulation 94
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”.
Amendment of regulation 11B5
In regulation 11B(1) (information notices), for “at the home address of the borrower” substitute “on a borrower”.
Amendment of regulation 11C6
In regulation 11C(4) (penalties), for “at the home address of the borrower” substitute “on the borrower”.
Amendment of regulation 11F7
In regulation 11F (service of documents), after “post” insert “or by electronic means”.
Amendment of regulation 13B8
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
Savings9
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.
(This note is not part of these Regulations)