# The Diligence against Earnings (Variation) (Scotland) Regulations 2023, TABLE C: DEDUCTIONS FROM DAILY EARNINGS


Net earnings
Deduction*
Not exceeding £21.56
Nil
Exceeding £21.56 but not exceeding £77.93
£0.50 or 19% of earnings exceeding £21.56, whichever is the greater
Exceeding £77.93 but not exceeding £117.17
£10.71 plus 23% of earnings exceeding £77.93
Exceeding £117.17
£19.73 plus 50% of earnings exceeding £117.17
*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.

---
Source: https://www.legislation.gov.uk/ssi/2023/27/schedule/crossheading/table-c-deductions-from-daily-earnings (the official version)
Page: https://openlegislation.uk/diligence-against-earnings-variation-scotland-regulations-2023/schedule/crossheading-table-c-deductions-from-daily-earnings
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.