We ask employers to begin deductions as soon as possible after receiving the order.
If you are unsure when deductions will start, please contact your employer.
Attachment of earnings
The council has issued an Attachment of Earnings Order because your Council Tax has not been paid as required and a Magistrates' Court has granted a Liability Order against you.
An Attachment of Earnings Order is a legal instruction sent to your employer requiring them to deduct money directly from your wages and pay it towards your outstanding Council Tax debt.
Your employer may also deduct an additional £1 from each payment to cover their administration costs.
We can issue a maximum of two Attachment of Earnings Orders against your wages at any one time. You will receive a copy of each order issued.
The amount deducted is set by government regulations, not by the Council.
Deductions are calculated as a percentage of your net earnings (your pay after tax, National Insurance and pension contributions).
Weekly earnings
| Net weekly earnings | Deduction rate |
|---|---|
| £75 or less | 0% |
| More than £75 up to £135 | 3% |
| More than £135 up to £185 | 5% |
| More than £185 up to £225 | 7% |
| More than £225 up to £355 | 12% |
| More than £355 up to £505 | 17% |
| More than £505 | 17% of the first £505, plus 50% of the remaining balance |
Monthly earnings
| Net monthly earnings | Deduction rate |
|---|---|
| £300 or less | 0% |
| More than £300 up to £550 | 3% |
| More than £550 up to £740 | 5% |
| More than £740 up to £900 | 7% |
| More than £900 up to £1,420 | 12% |
| More than £1,420 up to £2,020 | 17% |
| More than £2,020 | 17% of the first £2,020, plus 50% of the remaining balance |
No. An Attachment of Earnings Order is a legal requirement.
Your employer must make the deductions. Failure to do so may result in enforcement action being taken against them.
The Council can send up to two Attachment of Earnings Orders to your employer at the same time if you owe more than one Council Tax debt.
The second order may be deducted at a lower rate than the first.
No. Once an Attachment of Earnings Order has been issued, it will normally remain in place until:
- the debt is paid in full, or
- the deductions received are insufficient to clear the debt.
We will not usually agree an alternative payment arrangement at this stage.
If you pay the balance in full, you must contact us so that we can arrange for the order to be withdrawn.
If the deductions are causing severe financial hardship, please contact us.
We may consider an alternative arrangement if you provide:
- a payment offer
- evidence of your household income and expenditure
- copies of your last three months' bank statements
You can submit this information using our Online Income and Expenditure Form
If you change jobs
You must tell us your new employer's details as soon as possible.
If you stop working
Contact us straight away to discuss your circumstances.
You may be entitled to financial support or benefits to help with your Council Tax. We can also discuss your outstanding balance and any further recovery action.
If you believe the amount is incorrect, or you think the order has been issued in error, contact us immediately.
If you have received an Attachment of Earnings Order for an employee and require further guidance, please refer to the Attachment of Earnings Guidance Notes.
Yes. Deductions are based on your net earnings and will reflect any increase or decrease in pay, including overtime and sick pay.
No. Deductions cannot be made from redundancy payments.
Deductions cannot be made from Statutory Maternity Pay (SMP).
However, deductions can be made from contractual maternity pay provided by your employer.