{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-4",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-4.json",
  "legislation": "uksi/1992/613",
  "legislation_title": "The Council Tax (Administration and Enforcement) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992",
  "path": "schedule/4",
  "kind": "schedule",
  "number": "4",
  "heading": "DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER",
  "text": "TABLE A\nDEDUCTIONS FROM WEEKLY EARNINGS\n(1)\n(2)\nNet earnings\nDeduction rate (percentage)\nNot exceeding £75\n0\nExceeding £75 but not exceeding £135\n3\nExceeding £135 but not exceeding £185\n5\nExceeding £185 but not exceeding £225\n7\nExceeding £225 but not exceeding £355\n12\nExceeding £355 but not exceeding £505\n17\nExceeding £505\n17 in respect of the first £505 and 50 in respect of the remainder\nTABLE B\nDEDUCTIONS FROM MONTHLY EARNINGS\n(1)\n(2)\nNet earnings\nDeduction rate (percentage)\nNot exceeding £300\n0\nExceeding £300 but not exceeding £550\n3\nExceeding £550 but not exceeding £740\n5\nExceeding £740but not exceeding £900\n7\nExceeding £900 but not exceeding £1,420\n12\nExceeding £1,420 but not exceeding £2,020\n17\nExceeding £2,020\n17 in respect of the first £2,020 and 50 in respect of the remainder\nTABLE C\nDEDUCTIONS BASED ON DAILY EARNINGS\n(1)\n(2)\nNet earnings\nDeduction rate (percentage)\nNot exceeding £11\n0\nExceeding £11 but not exceeding £20\n3\nExceeding £20 but not exceeding £27\n5\nExceeding £27 but not exceeding £33\n7\nExceeding £33 but not exceeding £52\n12\nExceeding £52 but not exceeding £72\n17\nExceeding £72\n17 in respect of the first £72 and 50 in respect of the remainder\nTABLE A\nDEDUCTIONS FROM WEEKLY EARNINGS\n(1)\n(2)\nNet Earnings\nDeduction rate (percentage)\nNot exceeding £105\n0\nExceeding £105 but not exceeding £190\n3\nExceeding £190 but not exceeding £260\n5\nExceeding £260 but not exceeding £320\n7\nExceeding £320 but not exceeding £505\n12\nExceeding £505 but not exceeding £715\n17\nExceeding £715\n17 in respect of the first £715, then 50 in respect of the remainder\nTABLE B\nDEDUCTIONS FROM MONTHLY EARNINGS\n(1)\n(2)\nNet Earnings\nDeduction rate (percentage)\nNot exceeding £430\n0\nExceeding £430 but not exceeding £780\n3\nExceeding £780 but not exceeding £1,050\n5\nExceeding £1,050 but not exceeding £1,280\n7\nExceeding £1,280 but not exceeding £2,010\n12\nExceeding £2,010 but not exceeding £2,860\n17\nExceeding £2,860\n17 in respect of the first £2,860, then 50 in respect of the remainder\nTABLE C\nDEDUCTIONS BASED ON DAILY EARNINGS\n(1)\n(2)\nNet Earnings\nDeduction rate (percentage)\nNot exceeding £16\n0\nExceeding £16 but not exceeding £28\n3\nExceeding £28 but not exceeding £38\n5\nExceeding £38 but not exceeding £47\n7\nExceeding £47 but not exceeding £74\n12\nExceeding £74 but not exceeding £102\n17\nExceeding £102\n17 in respect of the first £102, then 50 in respect of the remainder",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/613/schedule/4",
    "retrieved_at": "2026-10-29T14:26:11.808312+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}