The council can instruct your employer to deduct a percentage of your wages or salary (ranging from 3% up to 50% depending on income) and send it directly to the council.
Once an attachment of earnings order is in place, it will remain in force until the whole amount to which it relates is paid. If you change employment you are under an obligation to inform the Council. The employer is also under an obligation to inform the Council if they know you have an attachment in place.
The council can request a maximum of 2 attachments at any time. Your employer can add £1.00 each time they make a deduction to cover their own costs.
The employer can be fined if they fail to comply with an Attachment of Earnings Order.
If you are an employer and have received an Attachment of Earnings Order from the Council and are having difficulty understanding your instructions please contact the Council’s Debt Recovery Section, on 01507 329579, who will try to assist you.
What is an Attachment of Earnings Order?
Where there is non-payment of council tax the local authority can apply to a magistrates’ court for a liability order against the defaulter. If a court grants a liability order an authority has a number of options for recovering the outstanding amount. One of these is an attachment of earnings order. The order itself is in a form prescribed in regulations. It contains the name of the debtor, his payroll number (if known) and the local authority reference. It confirms that the named person is liable to a council tax and specifies the amount of charge that has to be paid. Deductions in line with the order should be made as soon as possible.
What Duties Does this Order Place on an Employer?
The order is a legal document and places certain duties on an employer a summary of these legal duties are below.
An employer could be liable for a fine if he/she:
a. fails to comply with the order unless he can prove all reasonable steps were taken to comply;
b. fails to give all required notifications relating to the Council Tax Attachment of Earnings Order.
c. in giving notification, makes a statement which is known to be false.
What Duties are placed on the Debtor?
A debtor must tell the authority which made the Council Tax Attachment of Earnings Order if he changes employment. This should be done within 14 days of the change of employment. In notifying such a change the debtor must give details of his current employment details.
DEDUCTION TABLES FOR COUNCIL TAX ATTACHMENT OF EARNINGS MADE ON OR AFTER 1 APRIL 2007
Table 1 - Deductions from Daily Earnings
| (1) Net Earnings | (2) Deduction Rate (%) |
| Not Exceeding £75 | 0 |
| Exceeding £75 but not £135 | 3 |
| Exceeding £135 but not £185 | 5 |
| Exceeding £185 but not £225 | 7 |
| Exceeding £225 but not £355 | 12 |
| Exceeding £355 but not £505 | 17 |
| Exceeding £505 | 17 in respect of the first £505 and 50% in respect of the remainder |
Table 2 - Deductions from Monthly Earnings
| (1) Net Earnings | (2) Deduction Rate (%) |
| Not Exceeding £300 | 0 |
| Exceeding £300 but not £550 | 3 |
| Exceeding £550 but not £740 | 5 |
| Exceeding £740 but not £900 | 7 |
| Exceeding £900 but not £1420 | 12 |
| Exceeding £1420 but not £2020 | 17 |
| Exceeding £2020 | 17 in respect of the first £505 and 50% in respect of the remainder |
Table 3 - Deductions from Daily Earnings
| (1) Net Earnings | (2) Deduction Rate (%) |
| Not exceeding £11 | 0 |
| Exceeding £11 but not £20 | 3 |
| Exceeding £20 but not £27 | 5 |
| Exceeding £27 but not £33 | 7 |
| Exceeding £33 but not £52 | 12 |
| Exceeding £52 but not £72 | 17 |
| Exceeding £72 | 17 in respect of the first £72 and 50% in respect of the remainder |
An employer is entitled to deduct an additional £1 per deduction to cover administration costs.
N.B. Should you require any further clarification on any matter relating to an attachment of earnings order please feel free to call a member of the Councils’ Debt Recovery Section - 01507 329579
Further Information - The Department of Communities and Local Government has released its own guide for employers on the calculation and operation of attachment of earning orders.
