Attachment Of Earnings Orders (aeos)
The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 and The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2007 Deduction Rates effective for Council Tax Attachment of Earnings Orders (CTAEOs) made on or after 1st April 2007 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 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 75 0 300 0 11 Nil 75 135 300 550 11 20 3 135 185 550 740 20 27 5 185 225 740 900 27 33 7 225 355 900 1,420 33 52 12 355 505 1,420 2,020 52 72 17 505 2,020 72 17/50%* *For earnings over £505 per week or equivalent, deduction is at 17% for the first £505 and 50% on the excess. From 1st October 1998, local authorities may only operate two CTAEOs per individual at a time. Child Support DEOs The Child Maintenance Service (CMS) is part of the Department for Work and Pensions (DWP) and collects child maintenance with recourse to the court system for the raising of Deductions from Earnings Orders (DEOs) where the non-resident parent does not pay maintenance voluntarily. The CMS was to have migrated all CSA orders to the new CMS by 31 December 2017, however following consultation in the summer of 2017 a decision was taken to extend the transition period by 12 months. As a consequence all CSA orders have now terminated unless they had migrated prior to this date. This is despite the Gov.uk website continuing to show that 31 December 2017 was the termination date for all CSA work and enforcement orders. There is now one type of DEO: • 2012 orders issued from 10 December 2012 onwards – administered by the CMS. No printing, copying or reproduction permitted. Pre- and post- March 2003 orders provided the employer with a Normal Deductions Rate (NDR) and a Protected Earnings Rate (PER). DEOs always remain in force until the CMS tells the
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