PART 1: DATES, DEFINITIONS AND OBLIGATIONS
Arrestment Tables (Scotland) - Deduction rates effective from 6th April 2010
Table A: Deductions from Weekly Earnings
Net Earnings COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Deduction Not exceeding £95.77 Nil Exceeding £95.77 but not exceeding £346.15 Exceeding £346.15 but not exceeding £576.92 £4 or 19% of weekly earnings exceeding £95.77, whichever is the greater £47.57 plus 23% of weekly earnings exceeding £346.15 Exceeding £576.92 £100.65 plus 50% of the earnings exceeding £576.92 Table B: Deductions from Monthly Earnings Net Earnings Deduction Not exceeding £415 Nil Exceeding £415 but not exceeding £1,500 £15 or 19% of monthly earnings exceeding £415, whichever is the greater £206.15 plus 23% of monthly earnings exceeding £1,500 Exceeding £1,500 but not exceeding £2,500
£436.15 plus 50% of the earnings exceeding £2,500
Exceeding £2,500
Table C: Deductions from Daily Earnings No printing, copying or reproduction permitted. Deduction Nil Exceeding £13.64 but not exceeding £49.32 Exceeding £49.32 but not exceeding £82.19 £0.50 or 19% of daily earnings exceeding £13.64 whichever is the greater £6.78 plus 23% of daily earnings exceeding £49.32 Exceeding £82.19 £14.34 plus 50% of earnings exceeding £82.19 Net Earnings Not exceeding £13.64
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