# Debtors (Scotland) Act 1987, Schedule 2: ARRESTMENT

Extent: S

TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS
Net earnings
Deduction
(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
TABLE B: DEDUCTIONS FROM MONTHLY EARNINGS
Net earnings
Deduction
(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
TABLE C: DEDUCTIONS FROM DAILY EARNINGS
Net earnings
Deduction
(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

---
Source: https://www.legislation.gov.uk/ukpga/1987/18/schedule/2 (the official version)
Page: https://openlegislation.uk/debtors-scotland-act-1987/schedule-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.