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The Bankruptcy Fees (Scotland) Regulations 2017

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)

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PART 1Fees for Accountant in Bankruptcy as interim trustee or trustee in sequestration

Column 1Column 2Column 3
(Functions)(Fee Payable)(Former Rates)
1. In respect of the exercise by AiB of that office’s functions as interim trustee in a sequestration where AiB is not appointed as trustee in that sequestration.£300.00£200.00
2. In respect of the exercise by AiB of that office’s functions as interim trustee or trustee in a sequestration, other than in respect of—£1,500.00£1,100.00
(a)

the realisation of assets in the sequestrated estate;

(b)

ingathering debtor’s contributions; and

(c)

payment of dividends to creditors.

3. In respect of the exercise by AiB of that office’s functions as trustee in a sequestration in relation to the realisation of assets in the sequestrated estate—
(a)

in respect of the total price paid in a transaction by the purchaser of heritable property, including any interest paid thereon, but after the deduction of any sums paid to secured creditors in respect of their securities over that property—

(i)

on the first £50,000 or fraction of that sum;

15% of that amount15% of the first £10,000 or fraction
(ii)

on the next £50,000 or fraction of that sum;

5% of that amount5% of the next £10,000 or fraction
(iii)

on all further sums;

2% of that amount2% of sums over £20,000
(b)

in respect of the proceeds of the sale of moveable property, after the deduction of the expenses of sale and any sums paid to secured creditors in respect of their securities over that property—

(i)

on the first £50,000 or fraction of that sum;

15% of that amount15% of the first £10,000 or fraction
(ii)

on the next £50,000 or fraction of that sum;

5% of that amount5% of the next £10,000 or fraction
(iii)

on all further sums;

2% of that amount2% of sums over £20,000
4. In respect of the exercise by AiB of that office’s functions as interim trustee or trustee in a sequestration in ingathering debtor’s contributions.25% of funds ingathered(No change)
5. In respect of the exercise by AiB of that office’s functions as trustee in relation to the payment of dividends to creditors—
(a)

on the first £10,000 or fraction of that sum;

10% of that amount(No change)
(b)

on the next £10,000 or fraction of that sum;

5% of that amount(No change)
(c)

on all further sums.

1% of that amount(No change)

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