The Office of the Public Guardian (OPG) (Scotland) has announced increased remuneration rates for financial guardians, applicable to accounts due and lodged after 1 April 2026. For first accounts, rates range from 5.25% for estates up to £100,000 to 3.00% for estates exceeding £1m, with maximum awards varying from £5,250 to £33,500 depending on the estate’s value bracket. Second and subsequent accounts will attract lower rates, ranging from 4.75% to 2.75, with corresponding maximum awards reduced accordingly. In addition, the upliftment payment rate will increase to £160 per hour, capped at 10% of the adult’s estate value at the close of the accounting period (excluding heritage property where the adult resides).