The Diligence against Earnings (Variation) (Scotland) Regulations 2021
07 January 2022
The Diligence against Earnings (Variation) (Scotland) Regulations 2021 have been laid before Parliament and changes to the rate of deductions are due to come into force from 6 April 2022.
The Debtor Scotland Act 1987, Schedule 2, sets out the amount that can be deducted from a debtor’s wages in an earnings arrestment. An earnings arrestment is when a debtor’s employer receives an instruction to deduct an amount from an employee’s wages and pays it directly to their creditors.
Ministers gave an undertaking to review the tables every three years.
The deduction tables will be amended (reproduced below) with effect from 6 April 2022.
TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS
|
Net earnings |
Deduction* |
|
Not exceeding £130.73 |
Nil |
|
Exceeding £130.73 but not exceeding £472.54 |
£4.00 or 19% of earnings exceeding £130.73, whichever is the greater |
|
Exceeding £472.54 but not exceeding £710.42 |
£64.94 plus 23% of earnings exceeding £472.54 |
|
Exceeding £710.42 |
£119.66 plus 50% of earnings exceeding £710.42 |
TABLE B: DEDUCTIONS FROM MONTHLY EARNINGS
|
Net earnings |
Deduction* |
|
Not exceeding £566.51 |
Nil |
|
Exceeding £566.51 but not exceeding £2,047.65 |
£15.00 or 19% of earnings exceeding £566.51, whichever is the greater |
|
Exceeding £2,047.65 but not exceeding £3,078.47 |
£281.42 plus 23% of earnings exceeding £2,047.65 |
|
Exceeding £3,078.47 |
£518.51 plus 50% of earnings exceeding £3,078.47 |
TABLE C: DEDUCTIONS FROM DAILY EARNINGS
|
Net earnings |
Deduction* |
|
Not exceeding £18.63 |
Nil |
|
Exceeding £18.63 but not exceeding £67.32 |
£0.50 or 19% of earnings exceeding £18.63, whichever is the greater |
|
Exceeding £67.32 but not exceeding £101.21 |
£9.25 plus 23% of earnings exceeding £67.32 |
|
Exceeding £101.21 |
£17.05 plus 50% of earnings exceeding £101.21 |
*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.
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