We may order your employer to take payments from your wages or salary if you do not fully pay your Council Tax debt or miss your repayment arrangement instalments. Your employer is legally required to follow our order.
How we take payments from your salary or wages
This process is called attachment of earnings. We will send an attachment of earnings order to you and your employer confirming the liability order details and the total debt to be repaid.
Your payroll department will set up payments to be made to us on a daily, weekly, or monthly basis, depending on how you are usually paid. The payments will run until your debt is fully paid.
How the payments are calculated
The amount taken will depend on your net pay and is calculated as a percentage of your earnings.
Your net pay is the amount of money you receive after deductions have been made for:
Amounts deducted by employers under attachment of earnings order
Net earnings are calculated from your gross pay by deducting your income tax, Class 1 National Insurance and pensions contributions.
The table below outlines the attachment of earnings deductions which could be taken from your salary of wages.
| Table A: Net weekly earnings | Table B: Net monthly earnings | Table C: Net daily earnings | Percentage deduction rate applied |
|---|---|---|---|
| Up to £75 | Up to £300 | Up to £11 | None |
| Between £75.01 and £135 | Between £300.01 and £550 | Between £11.01 and £20 | 3% |
| Between £135.01 and £185 | Between £550.01 and £740 | Between £20.01 and £27 | 5% |
| Between £185.01 and £225 | Between £740.01 and £900 | Between £27.01 and £33 | 7% |
| Between £225.01 and £335 | Between £900.01 and £1,420 | Between £33.01 and £52 | 12% |
| Between £335.01 and £505 | Between £1,420.01 and £2,020 | Between £52.01 and £72 | 17% |
£505.01 or more x = £505.01 | £2,020.01 or more x = £2,020.01 | £72.01 or more x = £72.01 | 17% for the first x* and 50% of the remaining amount |
Extra wage calculation guidance
- Fortnightly pay is calculated as follows. The total net wage is divided by two and the weekly earnings table is used to calculate the percentage rate.
- Four weekly pay is calculated as follows. The total net wage is divided by four and the weekly earnings table is used to calculate the percentage rate.
- *Replace 'x' for the figure show in the table. For example, 17% for the first £72.01 and 50% for the remaining amount.
What you can and cannot do
Keep us informed
You must tell us if you change your employment within 14 days of the change. If you do not do so, you may be fined.
Request an attachment of earnings to be set up
You can also request an attachment of earnings order to be set up. This stops your unpaid debt being sent to a bailiff (enforcement agent) and extra costs being added to your Council Tax account.
You cannot challenge the deductions (known as no right of appeal)
The order and collection method remains in place until the debt is fully paid, or you stop your employment.
Continue to pay your instalments
You are required to pay your current Council Tax instalments as well as the additional instalments to pay the amount owed.
Contact us
The quickest way to contact us is by using our online form which are available 24 hours a day, 7 days a week.