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Attachment of Earnings
Find out what an attachment of earnings is as well as guidance for employees and employers.
What is an attachment of earnings order?
An attachment to earnings order is issued by the council to an employer when a customer has not paid their council tax. The order can only be issued after a liability order has been granted by the Magistrates Court on the outstanding debt. The attachment to earnings order is a legal document that obligates the employer to take money direct from a customer’s wages or salary and forward the money to the council until the outstanding order is paid in full.
Guidance for the employee
The amount deducted from your salary is calculated using the percentages set in Council Tax legislation:
Weekly Pay
| Net Weekly Pay | Percentage Deduction | Approx. Deduction Amount |
| Less than £75.00 | 0% | 0 |
| £75.01 - £135.00 | 3% | £2.25 - £4.05 |
| £135.01 - £185.00 | 5% | £6.75 to £9.25 |
| £185.01 - £225.00 | 7% | £12.95 to £15.75 |
| £225.01 - £355.00 | 12% | £27.00 to £42.60 |
| £355.01 - £505.00 | 17% | £60.35 to £85.85 |
| More than £505.01 | 17% in respect of the first £505.00 then 50% of the remainder | Minimum £85.85 |
Monthly Pay
| Net Monthly Pay | Percentage Deduction | Approx. Deduction Amount |
| Less than £300.00 | 0% | £.0.00 |
| £300.01 - £550.00 | 3% | £9.00 - £16.50 |
| £550.01 - £740.00 | 5% | £27.50 to £37.00 |
| £740.01 - £900.00 | 7% | £51.80 to £63.00 |
| £900.01 - £1420.00 | 12% | £108.00 to £170.40 |
| £1420.01 - £2020.00 | 17% | £241.40 to £343.40 |
| More than £2020.01 | 17% in respect of the first £505.00 then 50% of the remainder | Minimum £343.40 |
The Council can send your employer a maximum of two Attachments of Earnings Orders if you owe more than one Council Tax debt. The second Attachment of Earnings Order may be deducted at a lower rate than the first.
If your wage includes overtime, commission, unsociable hours, or bonus payments the amount deducted from you is likely to increase.
Your employer has a legal responsibility to make the deductions from your salary. Unless you pay the debt in full, you cannot ask your employer to stop or reduce the deductions or make an alternate arrangement to pay the debt.
Guidance for the employer
- Please be aware that you are obliged to administer the order in line with the guidance and regulations which can be downloaded below
- Failure to apply the order and make deductions may result in proceedings against you which could result in a fine.
- Payments over to the council of monies deducted from the employees’ wages must be made each time a deduction is made from your employee
- You should only apply a maximum of two orders to run simultaneously at any one time.
- You must inform the council, within 14 days, if a debtor who is subject to an order has left your employment and there is still a balance to pay under the order. Failure to do so may render you liable for a fine.
- You may deduct £1 per order each time a deduction is taken from an employee’s wages towards administrative costs.
- Deductions under an attachment of earnings order should be made as a percentage of net earnings. It is set by central government and is non-negotiable