# The Council Tax (Administration and Enforcement) Regulations 1992, Schedule 4: DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER

Extent: E+W

TABLE A
DEDUCTIONS FROM WEEKLY EARNINGS
(1)
(2)
Net earnings
Deduction rate (percentage)
Not exceeding £75
0
Exceeding £75 but not exceeding £135
3
Exceeding £135 but not exceeding £185
5
Exceeding £185 but not exceeding £225
7
Exceeding £225 but not exceeding £355
12
Exceeding £355 but not exceeding £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 £300
0
Exceeding £300 but not exceeding £550
3
Exceeding £550 but not exceeding £740
5
Exceeding £740but not exceeding £900
7
Exceeding £900 but not exceeding £1,420
12
Exceeding £1,420 but not exceeding £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 £11
0
Exceeding £11 but not exceeding £20
3
Exceeding £20 but not exceeding £27
5
Exceeding £27 but not exceeding £33
7
Exceeding £33 but not exceeding £52
12
Exceeding £52 but not exceeding £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

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Source: https://www.legislation.gov.uk/uksi/1992/613/schedule/4 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.