Scottish arrestment
25 November 2018
This article was featured in the December 2018 / January 2019 issue of the magazine.
New rates to apply in April 2019
By virtue of provisions of the Debtor Scotland Act 1987, Scottish ministers have made the Diligence against Earnings (Variation) (Scotland) Regulations 2018 (https://bit.ly/2RZqH7u) (‘the Regulations’) increasing the amounts used in calculating a deduction from a debtor’s wages where an arrestment operates. The increases, reflecting movement in earnings since 2015, have effect from 6 April 2019.
The Regulations do not apply to existing diligences until intimated to employers, unless employers choose to apply them.
The daily protected earnings rate for current maintenance arrestments or conjoined arrestment orders, is increased to £17.42 (from £16.24).
New tables operate for calculating deductions in respect of earnings arrestments. (Note that 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.)
|
Table A – Weekly – Net earnings |
Deduction |
|
Not exceeding £122.28 |
Nil |
|
Exceeding £122.28 but not exceeding £442.00 |
£4.00 or 19% of earnings exceeding £122.28, whichever is the greater |
|
Exceeding £442.00 but not exceeding £664.50 |
£60.75 plus 23% of earnings exceeding £442.00 |
|
Exceeding £664.50 |
£111.92 plus 50% of earnings exceeding £664.50 |
|
Table B – Monthly – Net earnings |
Deduction |
|
Not exceeding £529.90 |
Nil |
|
Exceeding £529.90 but not exceeding £1,915.32 |
£15.00 or 19% of earnings exceeding £529.90, whichever is the greater |
|
Exceeding £1,915.32 but not exceeding £2,879.52 |
£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 – Daily – Net earnings |
Deduction |
|
Not exceeding £17.42 |
Nil |
|
Exceeding £17.42 but not exceeding £62.97 |
£0.50 or 19% of earnings exceeding £17.42, whichever is the greater |
|
Exceeding £62.97 but not exceeding £94.67 |
£8.65 plus 23% of earnings exceeding £62.97 |
|
Exceeding £94.6 |
£15.95 plus 50% of earnings exceeding £94.67 |