▁scheme ▁exceed ed ▁£ 2 9 0 mill ion ▁( £ 3 7 mill ion ▁paid ▁towards ▁Cap ita ) ▁with ▁fra ud ▁and ▁ab use ▁amount ing ▁to ▁£ 9 7 ▁million . ▁ ▁The ▁fra ud ul ent ▁activity ▁was ▁in ▁the ▁form ▁of ▁obtain ing ▁learning ▁account ▁numbers ▁from ▁individuals ▁or ▁of ▁bu ying ▁them ▁from ▁cor rupt ▁prov iders ▁and ▁simply ▁c ash ing ▁the ▁credit , ▁knowing ▁that ▁there ▁was ▁virt ually ▁no ▁chance ▁that ▁the ▁fact ▁that ▁no ▁education ▁had ▁been ▁delivered ▁would ▁be ▁detected . ▁At ▁the ▁same ▁time , ▁the ▁" stud ents " ▁were ▁made ▁to ▁think ▁they ▁were ▁getting ▁a ▁computer ▁for ▁free . ▁This ▁was ▁generally ▁a ▁ 4 – 5 ▁year - old ▁machine , ▁in ▁which ▁a ▁" stud y ▁pack " ▁had ▁been ▁installed ▁in ▁order ▁to ▁amount ▁to ▁education ▁providing . ▁ ▁I LA ▁Scotland ▁ ▁In ▁ 2 0 0 4 , ▁the ▁Scottish ▁Executive ▁launched ▁I LA ▁Scotland , ▁to ▁replace ▁the ▁original ▁IL As . ▁This ▁new ▁scheme ▁is ▁managed ▁by ▁Lear nd irect ▁Scotland ▁and ▁the ▁Student ▁Awards ▁Agency ▁for ▁Scotland . ▁This ▁provides ▁up ▁to ▁£ 2 0 0 ▁per ▁year ▁for ▁a ▁variety ▁of ▁courses . ▁IL As ▁are ▁available ▁for ▁people ▁with ▁an ▁income ▁of ▁£ 2 2 , 0 0 0 ▁a ▁year ▁or ▁less , ▁who ▁are ▁not ▁in ▁full - time ▁education ▁or ▁who ▁are ▁receiving ▁benefits . ▁IL As ▁in ▁Scotland ▁continue ▁to ▁be ▁available , ▁as