Arrestment Of Earnings (scotland)
250
265
32
1,010 1,090 120
43
47
6.10
265
285
34
1,090 1,170 133
47
52
7.40
285 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 300 38 1,170 1,250 145 52 57 8.30 300 320 41 1,250 1,340 157 57 62 9.90 320 340 47 1,340 1,440 182 62 68 11.50 340 365 54 1,440 1,550 208 68 75 13.50 365 395 60 1,550 1,660 233 75 82 15.90 395 425 66 1,660 1,780 259 82 90 18.80 425 455 73 1,780 1,910 283 90 100 21.70 455 485 82 1,910 2,040 309 100 110 26.40 485 520 92 2,040 2,180 343 110 121 31.10 520 555 101 2,180 2,330 381 121 133 35.80 555 590 110 2,330 2,490 419 133 * 35.80 590 630 120 2,490 2,680 457 +50% 630 675 145 2,680 2,900 568 675 730 170 2,900 3,150 693
730
795
199
3,150 3,450 823
795
870
230
3,450 3,800 982
870
945 3,800 4,100 1,140 No printing, copying or reproduction permitted. 262 * 262 +50% 4,100 * 1,140 +50%
945
* Deductions from earnings which exceed the table maximum to be equal to the sum of the maximum deduction stated plus 50% of earnings above the earnings maximum. The employer may deduct an administration fee of £1 (50p pre-April 2006) per attachment made. Employers should note that the effective date of the above table was 5th April 2006, with effect from which date the amount an employer may deduct as an administration fee increased to £1 per attachment made, (the new administration fee also applies to Conjoined Orders and to Debt Arrangement Schemes). Although the rates were effective for the last day of the 2005/06 tax year the Scottish Executive accepted that the rates and fees would come into effect on 6th April 2006 for all new and existing orders for employers using payroll software with in-built court order functionality.
From 6th April 2010 the Earnings Arrestment tables were simplified as follows:
35
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