CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Arrestment Of Earnings (scotland)

Arrestment Tables (Scotland) - Deduction rates effective from 6th April 2013

Table A: Deductions from Weekly Earnings

Net Earnings COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Deduction Not exceeding £106.17 Nil Exceeding £106.17 but not exceeding £383.74 Exceeding £383.74 but not exceeding £576.92 £4 or 19% of earnings exceeding £106.17, whichever is the greater £52.74 plus 23% of earnings exceeding £383.74 Exceeding £576.92 £97.17 plus 50% of earnings exceeding £576.92 Table B: Deductions from Monthly Earnings Net Earnings Deduction Not exceeding £460.06 Nil Exceeding £460.06 but not exceeding £1,662.88 £15.00 or 19% of earnings exceeding £460.06, whichever is the greater £228.54 plus 23% of earnings exceeding £1,662.88 Exceeding £1,662.88 but not exceeding £2,500.00

£421.07* plus 50% of earnings exceeding £2,500

Exceeding £2,500

No printing, copying or reproduction permitted.

*might need hard coding as software will calculate £421.08 as the table is in error

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