03 February 2025

From April 2025, The Diligence against Earnings (Variation) (Scotland) Regulations 2024 comes into force, bringing changes to the amounts deducted from earnings before applying arrestment orders in Scotland.

The full statutory instrument can be read here.

What Changes are Being Made to the The Diligence against Earnings (Variation) (Scotland) Regulations in 2025?

The key changes are:

An amendment to section 53 and 63 the Debtors (Scotland) Act 1987 to change the daily rate from £21.56 to £24.66.

And amending the tables in schedule 2 of the Debtors (Scotland) Act 1987 to the following:

TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS

Net earnings

Deduction (1)

Not exceeding £172.61

Nil

Exceeding £172.61 but not exceeding £345.22

£2.30 or 15% of earnings exceeding £172.61, whichever is the greater

Exceeding £345.22 but not exceeding £575.37

£25.89 plus 20% of earnings exceeding £345.22

Exceeding £575.37 but not exceeding £863.06

£71.92 plus 25% of earnings exceeding £575.37

Exceeding £863.06

£143.84 plus 50% of earnings exceeding £863.06

TABLE B: DEDUCTIONS FROM MONTHLY EARNINGS

Net earnings

Deduction (1)

Not exceeding £750.00

Nil

Exceeding £750.00 but not exceeding £1,500.00

£10.00 or 15% of earnings exceeding £750.00, whichever is the greater

Exceeding £1,500.00 but not exceeding £2,500.00

£112.50 plus 20% of earnings exceeding £1,500.00

Exceeding £2,500.00 but not exceeding £3,750.00

£312.50 plus 25% of earnings exceeding £2,500.00

Exceeding £3,750.00

£625.00 plus 50% of earnings exceeding £3,750.00

TABLE C: DEDUCTIONS FROM DAILY EARNINGS

Net earnings

Deduction (1)

Not exceeding £24.66

Nil

Exceeding £24.66 but not exceeding £49.32

£0.33 or 15% of earnings exceeding £24.66, whichever is the greater

Exceeding £49.32 but not exceeding £82.19

£3.70 plus 20% of earnings exceeding £49.32

Exceeding £82.19 but not exceeding £123.29

£10.27 plus 25% of earnings exceeding £82.19

Exceeding £123.29

£20.55 plus 50% of earnings exceeding £123.29


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