- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Repayment of Student Loans (Scotland) Amendment Regulations 2021
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- Offerynnau Statudol yr Alban
- 2021 No. 8
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of these Regulations)
These Regulations amend the Repayment of Student Loans (Scotland) Regulations 2000 (“the Repayment Regulations”).
Increase of repayment threshold
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.
Miscellaneous amendments
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.
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