Attachment of earnings order
If you have Council Tax arrears, we may apply to the Court to recover the unpaid debt.
A Magistrates Court can order that arrears can be collected directly from your wage/salary, known as an attachment of earnings. An attachment of earnings order will be sent to you and your employer to arrange the payment of arrears directly from your earnings.
The amount deducted from your earnings will be a percentage of your net wage and will depend on how much you earn. It will also be taken into account if you already have other debt deductions from your wages. Your employer will deduct the amount you owe from your salary and pay it directly to us.
You can contact us if you have any questions about an attachment of earnings order.
Attachment of earnings order guidance for employers
Employers are guided to:
- return the slip on the order to confirm that you're in a position to make payments, using the prepaid envelope provided
- work out what the deductions will be, using the figures given on this page
- start making the deductions as soon as possible after receiving the order
- make the payments to us by the 18th day of each month, after first paying your employee's wage (please refer to the order for payment methods)
- inform your employee that the deductions are being made (we will have already written to them to let them know this will be happening).
If an employer willingly refuses to enforce an order, we can summons you to Court and you could receive a fine.
Employers should let us know if:
- the person is not employed by you or leaves your employment
- you are unable to make payments because you are already making deductions for two other attachment of earnings orders.
Attachment of earnings deductions
From monthly net earnings
|up to £300||No deductions|
|£300.01 to £550||3 percent|
|£550.01 to £740||5 percent|
|£740.01 to £900||7 percent|
|£900.01 to £1,420||12 percent|
|£1,420.01 to £2,020||17 percent|
|over £2,020||17 percent for the first £2,020 and 50 percent for the remaining amount|
From weekly net earnings
|up to £75||No deductions|
|£75.01 to £135||3 percent|
|£135.01 to £185||5 percent|
|£185.01 to £225||7 percent|
|£225.01 to £355||12 percent|
|£355.01 to £505||17 percent|
|over £505||17 percent for the first £505 and 50 percent for the remaining amount|
From daily net earnings
|up to £11||No deductions|
|£11.01 to £20||3 percent|
|£20.01 to £27||5 percent|
|£2701 to £33||7 percent|
|£33.01 to £52||12 percent|
|£52.01 to £72||17 percent|
|over £72||17 percent for the first £72 and 50 percent for the remaining amount|
Net earnings include:
- Statutory Sick Pay
- advances of holiday pay
- compensation payments.
Net earnings do not include:
- Income Tax
- National Insurance
- superannuation contributions
- any attachment of earnings order with a higher priority
- loan repayments
- loans for items such as season tickets or moving house
- redundancy payments
- youth training allowances
- Statutory Maternity, Paternity and Adoption Pay
- expenses incurred in the course of employment.
If your employee is paid irregularly, please calculate how many days wages were paid during the last month and use the daily net earnings table to work out the deduction for that month.
Employers can make a £1 deduction from an employee's wages, per payment made, to cover administration costs.
There are different types of attachment of earnings orders. In general, orders for fines take priority over civil debts. Council Tax attachment of earnings orders are known as priority orders.
Other priority orders include:
- Deduction from Earnings Order from Child Maintenance Group
- Attachment of Earnings Order for Maintenance or Fines
- Scottish Earnings Arrestment.
Non-priority orders include:
- Direct Earnings Attachment
- Student loan repayments
- Scottish Current Maintenance Arrestment
- Conjoined Arrestment Order.
Employers should deduct priority orders first, in the order the employee received them. Non-priority orders can then be deducted in the order the employee received them.
Only two attachment of earnings orders for Council Tax can be applied at the same time. If you already have two Council Tax attachment of earnings orders in force for an employee, please return it to us.
Attachment of earnings orders quote various regulations under which the order is made.