Deductions from Earnings Arrestment Tables - Amendments
6 April 2010

The Scottish Government attempt to regularly update the tables used for calculating deductions from earnings. Since the introduction of the 1987 Act these deductions have been made by reference to weekly/monthly/daily tables and the deduction made depending on the band into which the debtor's net income fell. This differed from the pre-1987 position where the debtor kept £4.00 and half the balance of his earnings.

In 2009 the Scottish Government decided, presumably for simplicity, to revert to a system of that type and allow the debtor to keep a sum from his salary and thereafter a percentage is deducted on a sliding scale. It was proposed to bring in this change in April 2009. Unfortunately payroll software providers could not make the necessary changes to the calculations in time and the amendments were delayed by one year.

The changes finally came into force on 6 April 2010 under the Diligence against Earnings (Variation) (No. 2) (Scotland) Regulations 2009. Follow the link below to the new tables. .

For clarification, these tables only apply to earnings arrestments executed after 6 April 2009 unless creditors choose to intimate the new tables to employers or employers become aware of and apply the new tables. Unfortunately, as with any variation in these tables an extended period for recovery can be expected.