The Repayment of Student Loans (Scotland) Amendment Regulations 2012
Citation and commencement
1.
These Regulations may be cited as the Repayment of Student Loans (Scotland) Amendment Regulations 2012 and come into force on 6th April 2012.
Amendment of the Repayment of Student Loans (Scotland) Regulations 2000
2.
3.
““repayment threshold” means—
(a)
for the year of assessment ending on 5th April 2013, an amount equal to £15,000 + (£15,000 x Y%) and rounded up to the nearest £5 where Y is the percentage increase between the retail prices all items index published by the Office of National Statistics for the two Marches immediately before the commencement of that year of assessment;
(b)
for any year of assessment ending after 6th April 2013 but before or on 5th April 2016, an amount equal to X + (X x Y%) and rounded up to the nearest £5 where—
X is the repayment threshold for the previous year of assessment, and
Y is the percentage increase between the retail prices all items index published by the Office of National Statistics for the two Marches immediately before the commencement of the previous year of assessment; and
(c)
for any year of assessment ending on or after 6th April 2016, the amount of the repayment threshold for the previous year of assessment;”.
4.
5.
6.
(a)
in paragraph (2), after “table” insert “as read with paragraph (2A)”; and
(b)
“(2A)
On 6th April 2012, and on 6th April of each subsequent year until and including 6th April 2015, each amount in the column headed “Applicable Threshold” in the table in paragraph (2) shall increase to an amount equal to X + (X x Y%) and rounded up to the nearest £5 where—
X is the amount in the column entitled “Applicable Threshold” immediately before 6th April, and
Y is the percentage increase between the retail prices all items index published by the Office for National Statistics for the two Marches immediately before the previous year of assessment.”.
St Andrew’s House,
Edinburgh
These Regulations amend the Repayment of Student Loans (Scotland) Regulations 2000 (“the principal Regulations”). A new definition, “repayment threshold”, is added to regulation 2 of the principal Regulations.
The effect of the definition is that the repayment threshold increases in line with the retail prices index from the effective threshold immediately prior to the coming into force of these Regulations.
The repayment threshold is of relevance to regulation 9(4) of the principal Regulations which requires refunds to be made where a repayment of a student loan is deducted from a borrower’s emoluments where those emoluments did not in fact exceed the repayment threshold. Regulation 9(4) is amended to insert the newly defined term “repayment threshold”.
Part III of the principal Regulations makes provision for the repayment of student loans by overseas residents. Repayments can be made by instalments which link to applicable income thresholds that are set out in a table in regulation 13B(2). These Regulations insert regulation 13B(2A) which has the effect of increasing the applicable thresholds over the period to 6th April 2015 in line with the retail prices index.