PART 1: DATES, DEFINITIONS AND OBLIGATIONS
• served on the employer, who is required to make and remit deductions to the local authority. It is possible for an employer to receive CTAEOs for a single employee from more than one local authority and to be required to deduct more than one CTAEO from one authority at the same time but once a third CTAEO is received it should be returned to the local authority • to be applied in date order, based on the date the order was made. An employer: • has 14 days in which to give notice to the local authority if the person named is not employed or has left employment • may deduct an administration charge of £1 per order in addition to the amount determined by reference to the tables below but not if doing so reduces the pay below the NMW/NLW • may not deduct a student loan where a CTAEO is in force until it is complete. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS The Community Charges (Administration and Enforcement) regulations 1998 Schedule 4 Deduction Rates effective from 1st October 1998 to 31st March 2007 Table A Table B Table C Weekly Net Earnings Monthly Net Earnings Daily Net Earnings Deduction Exceeding Not exceeding Exceeding Not exceeding Exceeding Not exceeding Rate £ £ £ £ £ £ %
0
55
0
220
0
8
Nil
55
100
220
400
8
15
3
100
135
400
540
15
20
5
165 No printing, copying or reproduction permitted. 540 660 20 24 260 660 1,040 24 38 370 1,040 1,480 38 53 1,480 53
135
7
165
12
260
17
370
50*(17%)
46
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