Why have I received an attachment of earnings order?

The council has issued an attachment of earnings order because you have not paid your council tax by the date shown on your bill and the Magistrates Court have granted a liability order against you.

The Council Tax (Administration and Enforcement) Regulations 1992

What is an attachment of earnings order?

It is a legal document that is sent to your employer which requires them to take money from your wage to pay your outstanding council tax bill. Your employer can also take an extra £1 for each deduction for their administration costs.

We can send a maximum of 2 orders at any one time, and you will be issued with a copy of each order.

When will deductions start?

We ask your employer to start making deductions as soon as possible. You will need to ask them when this will be if you are unsure.

How much will be taken from my wage?

The amount deducted is calculated based on a percentage of your net pay as detailed in the tables below.

Weekly earnings

Net weekly earnings Weekly deductions Deduction rate
Not exceeding £75 Nil 0%
Exceeding £75 but not exceeding £135 £2.25 to £4.05 3% 
Exceeding £135 but not exceeding £185 £6.75 to £9.25  5%
Exceeding £185 but not exceeding £225 £12.95 to £15.75  7% 
Exceeding £225 but not exceeding £355 £27.00 to £42.60 12% 
Exceeding £355 but not exceeding £505 £60.35 to £85.85  17% 
Exceeding £505  Minimum £85.85  17% in respect of the first £505 and 50% of the remainder

The amount deducted is calculated based on a percentage of your net pay as detailed in the tables below.

Monthly earnings

Net weekly earnings Weekly deductions Deduction rate
Not exceeding £300  Nil 0%
Exceeding £300 but not exceeding £550  £9.00 to £16.50  3% 
Exceeding £550 but not exceeding £740  £27.50 to £37.00 5%
Exceeding £740 but not exceeding £900  £51.80 to £63.00  7% 
Exceeding £900 but not exceeding £1,420  £108.00 to £170.40  12% 
Exceeding £1,420 but not exceeding £2,020 £241.40 to £343.40  17% 
Exceeding £2,020  Minimum £343.40  17% in respect of the first £2,020 and 50% in respect of the remainder

Will any overtime I work be included?

Yes. The deduction is worked out using your net earnings. If you work extra hours and your pay increases, the amount deducted will also increase.

Will deductions be made if I am on sick pay?

Yes. The deduction is worked out using your net wage. If your earnings reduce the amount deducted will also reduce. If you know that your earnings are too low to make deductions, you must contact us as detailed below immediately. If you do not contact us, we will recover the money in another way.

How will I know how much is left to pay?

Your employer will keep a record of how much is left to clear your bill and should stop making deductions once the amount is paid in full.

Your wage slip should also tell you how much has been taken for the attachment of earnings order. Remember that your employer can take an extra £1 for each deduction for their administration costs.

We recommend that you keep wage slips as your record of the amount paid. If you need more information about the balance left to pay, please speak to your employer.

Can I tell my employer not to make deductions?

No. An attachment of earnings order is a legal document. Your employer must make deductions, or they could be prosecuted.

Can I make an alternative arrangement to pay so that my employer does not have to make deductions?

No. Once an order has been sent it will not be stopped unless you pay the outstanding amount in full or the deductions, we receive are insufficient. We will not arrange alternative payment with you at this stage.

If you pay the amount in full you must contact us so that we can arrange for the order to be stopped.

What if I change jobs or stop work?

If you change jobs, you must tell us of your new employment details.

If you are no longer working, you must contact us to discuss your situation. You may be entitled to some benefit to help you pay your bill. You will also be able to discuss payment of the outstanding amount and stop any further recovery action.

What if I do not agree that I owe the money?

If you think the amount on the order is wrong, or that the order should not have been sent, you should contact the council immediately

I am an employer who has received an order for an employee; can I get further advice?

Her Majesty's Court Services has produced a guide that covers all of the points that an employer may raise regarding any attachment order.

Can my employer make deductions from redundancy payments?

No.

Can my employer deduct payments from statutory maternity pay?

No, but your employer can make deductions from contractual maternity pay.