12.0 Minimum Contribution
From 1 January 2009 learners are no longer required to pay a minimum £10 contribution. Find out more...
12.1 The minimum learner contribution is £10, what is the maximum learner contribution?
The maximum ILA Scotland entitlement for a learner is £200 for each ‘learner year’ for account holders who earn £18,000 per year or less. For learners who earn more than £18,000 per year, the maximum ILA Scotland entitlement is £100 per learner year.
12.2 What is the basis for the £10 learner contribution; is it related to income or the cost of the course?
£10 is the minimum contribution for each episode of learning, irrespective of a learners’ income or the cost of a course.
12.3 Can the learner choose how much to pay?
The learner must, in every case, pay the £10 per learning episode. If the learner chooses to pay more than the £10, this is acceptable provided you record the actual amount on the ILA Scotland system.
12.4 £10 is a lot of money for people on benefits. Don’t you think that this would put them off?
For many people on benefits, other arrangements such as FE / HE fee waiver may be a better option as no personal contribution would be required. Guidance to potential learners will be provided by the helpline advisers so that learners are informed about the range of options available. However, ILA Scotland will give learners on benefits a wider choice of affordable courses and extend the range of providers open to them.
12.5 If a learner signs up for three courses at one time, do they only pay one contribution?
No. They will pay three separate contributions, one per course.
12.6 Who is the £10 payable to?
The minimum contribution must be made directly to you as the learning provider.
12.7 Does the learner have to pay VAT on their contribution?
If your organisation has to charge VAT on the price of the learning you provide, then you should apply VAT to the learner's contribution and advise the learner accordingly. You do not have to charge VAT on the money provided by ILA Scotland, only on the balance of the course price.
Further information on VAT rules applicable to education partly funded by a grant can be found on the HM Customs and Excise website (Question 2.8).
12.8 Can the employer pay the minimum £10 contribution?
The £10 minimum contribution must be paid directly to you by the learner as a ‘personal’ contribution to the learning of their choice. You must maintain evidence that payment has been made by the learner, this will be subject to audit. Employers may ‘top up’ an individual's contribution to overall course costs, as a ‘third party’ contribution.
12.9 If an employer refunds £10, how can we track this?
The requirement is that you record that the learner has paid the minimum contribution. Whilst it is not a requirement to police the scheme, you will ask whether there is an employer or other third party contribution and log this on the ILA Scotland website at the time of booking.
12.10 How, where and when does a learning provider notify ILA Scotland that a third party contribution has been made?
When you book a learner onto a course online, you will enter the contributions made and the amount available from ILA Scotland funds will be shown.
12.11 Can a learning provider contribute to the cost of a course?
No, this would be considered a discount which is not permitted. It is permissible to offer courses for specific groups at a lower rate, for example pensioners, as long as this price was published via the database and available to all who qualified. A separate course entry would be required for each price level.