11.—(1) Subject to sub-paragraphs (2) to (4), remission questions must be determined by reference to relevant income in the preceding financial year.
(2) Remission questions must be redetermined by reference to relevant income in the current financial year if—
(a)an applicant dies between the determination of a remission question and the end of the financial year; and
(b)the school are satisfied that the income of any surviving applicant aggregated with that of the dead applicant in that year, is likely to be less than their aggregated income in the preceding financial year.
(3) Unless the Scottish Ministers direct otherwise, remission questions must be determined by reference to relevant income in the current financial year if the school are satisfied that—
(a)the relevant income in the current financial year is likely to be 85% or less of the relevant income in the preceding financial year due to some event beyond the control of the applicant; or
(b)with the approval of the Scottish Ministers, the relevant income in the current financial year is likely to be less than the relevant income in the preceding financial year to such an extent that determining remission questions by reference to the preceding financial year would cause financial hardship.
(4) Remission questions may be determined provisionally with reference to relevant income for earlier financial years if it is not reasonably practicable for the applicant to provide the information about relevant income that is necessary for determining eligibility under paragraph 5 before the beginning of the school year.
(5) A provisional determination must not result in a greater remission of fees than a determination based on the estimate provided by the applicant under paragraph 5(1)(b).
(6) A provisional determination ceases to have effect when—
(a)the applicant provides the requisite information; or
(b)the school is satisfied that it has become reasonably practicable for the applicant to provide the requisite information.
(7) Any over-remission or under-remission of fees must be adjusted by payments between the applicant and the school within three months of the determination of the remission question.