Schedule 2 ARRESTMENT
Scotland
F1TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS
| Net earnings | Deduction f1 |
|---|---|
(1) 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. | |
| 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 |
F2TABLE B: DEDUCTIONS FROM MONTHLY EARNINGS
| Net earnings | Deduction f2 |
|---|---|
(1) 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. | |
| 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 |
F3TABLE C: DEDUCTIONS FROM DAILY EARNINGS
| Net earnings | Deduction f3 |
|---|---|
(1) 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. | |
| 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 |
Annotations
Textual amendments
- F1
Sch. 2 Table A substituted (6.4.2025) by The Diligence against Earnings (Variation) (Scotland) Regulations 2024 (S.S.I. 2024/293), reg. 1, sch.
- F2
Sch. 2 Table B substituted (6.4.2025) by The Diligence against Earnings (Variation) (Scotland) Regulations 2024 (S.S.I. 2024/293), reg. 1, sch.
- F3
Sch. 2 Table C substituted (6.4.2025) by The Diligence against Earnings (Variation) (Scotland) Regulations 2024 (S.S.I. 2024/293), reg. 1, sch.
Footnotes
- f1
(1)
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.
- f2
(1)
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.
- f3
(1)
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.