# The Diligence against Earnings (Variation) (Scotland) Regulations 2021, Schedule


TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS
Net earnings
Deduction*
Not exceeding £130.73
Nil
Exceeding £130.73 but not exceeding £472.54
£4.00 or 19% of earnings exceeding £130.73, whichever is the greater
Exceeding £472.54 but not exceeding £710.42
£64.94 plus 23% of earnings exceeding £472.54
Exceeding £710.42
£119.66 plus 50% of earnings exceeding £710.42
TABLE B: DEDUCTIONS FROM MONTHLY EARNINGS
Net earnings
Deduction*
Not exceeding £566.51
Nil
Exceeding £566.51 but not exceeding £2,047.65
£15.00 or 19% of earnings exceeding £566.51, whichever is the greater
Exceeding £2,047.65 but not exceeding £3,078.47
£281.42 plus 23% of earnings exceeding £2,047.65
Exceeding £3,078.47
£518.51 plus 50% of earnings exceeding £3,078.47
TABLE C: DEDUCTIONS FROM DAILY EARNINGS
Net earnings
Deduction*
Not exceeding £18.63
Nil
Exceeding £18.63 but not exceeding £67.32
£0.50 or 19% of earnings exceeding £18.63, whichever is the greater
Exceeding £67.32 but not exceeding £101.21
£9.25 plus 23% of earnings exceeding £67.32
Exceeding £101.21
£17.05 plus 50% of earnings exceeding £101.21
*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.

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Source: https://www.legislation.gov.uk/ssi/2021/409/schedule (the official version)
Page: https://openlegislation.uk/diligence-against-earnings-variation-scotland-regulations-2021/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

