Schedule 4 DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDERF1F2
England and Wales
TABLE A
DEDUCTIONS FROM WEEKLY EARNINGS
| (1) | (2) |
|---|---|
| Net earnings | Deduction rate (percentage) |
| Not exceeding F3£75 | 0 |
| Exceeding £75 but not exceeding F4£135 | 3 |
| Exceeding £135 but not exceeding F5£185 | 5 |
| Exceeding £185 but not exceeding F6£225 | 7 |
| Exceeding £225 but not exceeding F7£355 | 12 |
| Exceeding £355 but not exceeding F8£505 | 17 |
| Exceeding £505 | 17 in respect of the first £505 and 50 in respect of the remainder |
TABLE B
DEDUCTIONS FROM MONTHLY EARNINGS
| (1) | (2) |
|---|---|
| Net earnings | Deduction rate (percentage) |
| Not exceeding F9£300 | 0 |
| Exceeding £300 but not exceeding F10£550 | 3 |
| Exceeding £550 but not exceeding F11£740 | 5 |
| Exceeding £740but not exceeding F12£900 | 7 |
| Exceeding £900 but not exceeding F13£1,420 | 12 |
| Exceeding £1,420 but not exceeding F14£2,020 | 17 |
| Exceeding £2,020 | 17 in respect of the first £2,020 and 50 in respect of the remainder |
TABLE C
DEDUCTIONS BASED ON DAILY EARNINGS
| (1) | (2) |
|---|---|
| Net earnings | Deduction rate (percentage) |
| Not exceeding F15£11 | 0 |
| Exceeding £11 but not exceeding F16£20 | 3 |
| Exceeding £20 but not exceeding F17£27 | 5 |
| Exceeding £27 but not exceeding F18£33 | 7 |
| Exceeding £33 but not exceeding F19£52 | 12 |
| Exceeding £52 but not exceeding F20£72 | 17 |
| Exceeding £72 | 17 in respect of the first £72 and 50 in respect of the remainder |
TABLE A
DEDUCTIONS FROM WEEKLY EARNINGS
| (1) | (2) |
|---|---|
| Net Earnings | Deduction rate (percentage) |
| Not exceeding £105 | 0 |
| Exceeding £105 but not exceeding £190 | 3 |
| Exceeding £190 but not exceeding £260 | 5 |
| Exceeding £260 but not exceeding £320 | 7 |
| Exceeding £320 but not exceeding £505 | 12 |
| Exceeding £505 but not exceeding £715 | 17 |
| Exceeding £715 | 17 in respect of the first £715, then 50 in respect of the remainder |
TABLE B
DEDUCTIONS FROM MONTHLY EARNINGS
| (1) | (2) |
|---|---|
| Net Earnings | Deduction rate (percentage) |
| Not exceeding £430 | 0 |
| Exceeding £430 but not exceeding £780 | 3 |
| Exceeding £780 but not exceeding £1,050 | 5 |
| Exceeding £1,050 but not exceeding £1,280 | 7 |
| Exceeding £1,280 but not exceeding £2,010 | 12 |
| Exceeding £2,010 but not exceeding £2,860 | 17 |
| Exceeding £2,860 | 17 in respect of the first £2,860, then 50 in respect of the remainder |
TABLE C
DEDUCTIONS BASED ON DAILY EARNINGS
| (1) | (2) |
|---|---|
| Net Earnings | Deduction rate (percentage) |
| Not exceeding £16 | 0 |
| Exceeding £16 but not exceeding £28 | 3 |
| Exceeding £28 but not exceeding £38 | 5 |
| Exceeding £38 but not exceeding £47 | 7 |
| Exceeding £47 but not exceeding £74 | 12 |
| Exceeding £74 but not exceeding £102 | 17 |
| Exceeding £102 | 17 in respect of the first £102, then 50 in respect of the remainder |
Annotations
Textual amendments
- F1
Sch. 4 substituted (1.10.1998) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 (S.I. 1998/295), reg. 1(b), Sch. (with reg. 5(2))
- F2
Sch. 4 substituted (W.) (1.4.2022) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2022 (S.I. 2022/107), reg. 1(2), Sch.
- F3
Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(i) (with reg. 1(3))
- F4
Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(ii) (with reg. 1(3))
- F5
Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(iii) (with reg. 1(3))
- F6
Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(iv) (with reg. 1(3))
- F7
Sum in Sch. 4 Table A substituted (E.) (1.4.2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2007 (S.I. 2007/501), regs. 1(1)(b), 3(3) (with reg. 1(3))
- F8
Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(vi) (with reg. 1(3))
- F9
Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(i) (with reg. 1(3))
- F10
Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(ii) (with reg. 1(3))
- F11
Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(iii) (with reg. 1(3))
- F12
Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(iv) (with reg. 1(3))
- F13
Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(v) (with reg. 1(3))
- F14
Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(vi) (with reg. 1(3))
- F15
Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(i) (with reg. 1(3))
- F16
Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(ii) (with reg. 1(3))
- F17
Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(iii) (with reg. 1(3))
- F18
Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(iv) (with reg. 1(3))
- F19
Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(v) (with reg. 1(3))
- F20
Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(vi) (with reg. 1(3))