{
  "url": "https://openlegislation.uk/debtors-scotland-act-1987/schedule-2",
  "json_url": "https://openlegislation.uk/debtors-scotland-act-1987/schedule-2.json",
  "legislation": "ukpga/1987/18",
  "legislation_title": "Debtors (Scotland) Act 1987",
  "legislation_url": "https://openlegislation.uk/debtors-scotland-act-1987",
  "path": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": "ARRESTMENT",
  "text": "TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS\nNet earnings\nDeduction\n(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.\nNot exceeding £172.61\nNil\nExceeding £172.61 but not exceeding £345.22\n£2.30 or 15% of earnings exceeding £172.61, whichever is the greater\nExceeding £345.22 but not exceeding £575.37\n£25.89 plus 20% of earnings exceeding £345.22\nExceeding £575.37 but not exceeding £863.06\n£71.92 plus 25% of earnings exceeding £575.37\nExceeding £863.06\n£143.84 plus 50% of earnings exceeding £863.06\nTABLE B: DEDUCTIONS FROM MONTHLY EARNINGS\nNet earnings\nDeduction\n(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.\nNot exceeding £750.00\nNil\nExceeding £750.00 but not exceeding £1,500.00\n£10.00 or 15% of earnings exceeding £750.00, whichever is the greater\nExceeding £1,500.00 but not exceeding £2,500.00\n£112.50 plus 20% of earnings exceeding £1,500.00\nExceeding £2,500.00 but not exceeding £3,750.00\n£312.50 plus 25% of earnings exceeding £2,500.00\nExceeding £3,750.00\n£625.00 plus 50% of earnings exceeding £3,750.00\nTABLE C: DEDUCTIONS FROM DAILY EARNINGS\nNet earnings\nDeduction\n(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.\nNot exceeding £24.66\nNil\nExceeding £24.66 but not exceeding £49.32\n£0.33 or 15% of earnings exceeding £24.66, whichever is the greater\nExceeding £49.32 but not exceeding £82.19\n£3.70 plus 20% of earnings exceeding £49.32\nExceeding £82.19 but not exceeding £123.29\n£10.27 plus 25% of earnings exceeding £82.19\nExceeding £123.29\n£20.55 plus 50% of earnings exceeding £123.29",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "(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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "(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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "(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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/18/schedule/2",
    "retrieved_at": "2026-10-29T09:52:44.895234+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."
}