Exceeding £122.28 but not exceeding £442.00 Exceeding £442.00 but not exceeding £664.50
£4.00 or 19% of earnings exceeding £122.28, whichever is the greater
£60.75 plus 23% of earnings exceeding £442.00
Exceeding £664.50
£111.92 plus 50% of earnings exceeding £664.50
Table B: Deductions from Monthly Earnings Net Earnings
Deduction*
Not exceeding £529.90
Nil
Exceeding £529.90 but not exceeding £1,915.32 Exceeding £1,915.32 but not exceeding £2,879.52
£15.00 or 19% of earnings exceeding £529.90, whichever is the greater
£263.23 plus 23% of earnings exceeding £1,915.32
Exceeding £2,879.52
£485.00 plus 50% of earnings exceeding £2,879.52
Table C: Deductions from Daily Earnings Net Earnings
Deduction*
Not exceeding £17.42
Nil
Exceeding £17.42 but not exceeding £62.97 Exceeding £62.97 but not exceeding £94.67
£0.50 or 19% of earnings exceeding £17.42, whichever is the greater
£8.65 plus 23% of earnings exceeding £62.97
Exceeding £94.67
£15.95 plus 50% of earnings exceeding £94.67
*When applying a percentage the calculation should be done to two decimal places of a penny and the result rounded to the nearest whole penny, with an exact half penny being rounded down.
This change also alters the protected minimum balance in bank arrestments. The protected minimum balance sets out a minimum amount which is protected from arrestment and provides important protection for those who may have their bank account arrested. The protected minimum balance will increase from £494.01 to £529.90.
Geographical extent: Scotland
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Council tax pilot to recover debts direct from workers’ wages 9 July 2019
A pilot scheme has been introduced which will use information sharing powers to recover unpaid council tax debt directly from earnings. The pilot will affect individuals in 29 different council areas in England.
CIPP comment information sharing powers were introduced by the Digital Economy Act (2017) where disclosure of information is allowed to reduce debt owed to the public sector. The government is seeking to help manage debts owed to the public sector more effectively. The Digital Economy Act creates a new gateway enabling information to be shared between specified persons, listed in a Schedule on the face of the Act, in relation to debt owed to public authorities or the Crown. This is with a view to improving efficiency in dealing with debt owed to the public sector, and using effective data-sharing to get a more informed view of a customer’s individual circumstances and their ability to pay.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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