Attachment of Earnings Order
An Attachment of Earnings Order is issued by the Council to an employer when a resident 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 of 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 fully paid.
Employee guidance
The amount deducted from your salary is calculated using the percentages set out in Council Tax legislation:
Weekly pay
| Net weekly pay | Percentage deduction | Approximate deduction amount |
|---|---|---|
| Less than £75.00 | 0% | £0.00 |
| £75.01 - £135.00 | 3% | £2.25 - £4.05 |
| £135.01 - £185.00 | 5% | £6.75 - £9.25 |
| £185.01 - £225.00 | 7% | £12.95 - £15.75 |
| £225.01 - £355.00 | 12% | £27.00 - £42.60 |
| £355.01 - £505.00 | 17% | £60.35 - £85.85 |
| More than £505.01 | 17% for the first £505.00 of the remainder | Minimum £85.85 |
Monthly pay
| Net monthly pay | Percentage deduction | Approximate 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 - £37.00 |
| £740.01 - £900.00 | 7% | £51,80 - £63.00 |
| £900.01 - £1420.00 | 12% | £108.00 - £170.40 |
| £1420.01 - £2020.00 | 17% | £241.40 - £343.40 |
| More than £2020.01 | 17% in respect of the first £505.00 then 50% of the remainder | Minimum £343.40 |
We 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.
Employer guidance
- You are obliged to administer the order in line with the guidance and regulations.
- Failure to apply the order and make deductions may result in proceedings against you which could result in a fine.
- Any monies deducted from an employee’s wages must be remitted to the Council each time a deduction is made.
- You should only apply a maximum of two orders to run simultaneously at any one time.
- You must inform us, within 14 days, if a debtor who is subject to an order has left employment and there is still a balance to pay under the order. If you do not do this, you may have to pay 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. The rate at which deductions should be made is set by central government and is non-negotiable.
For further information, view the Employer Guidance - Attachment of Earnings.
How to pay
You can pay by Bacs or standing order.
You will need:
Account number: 00011016
Sort code: 30 92 59
Reference: Council Tax account number
If you pay by standing order, please update your bank or building society with any changes.