Debtors (Scotland) Act 1987

Section 49.

SCHEDULE 2S ARRESTMENT

[F1TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS

Net earningsDeduction*
Not exceeding £130.73Nil
Exceeding £130.73 but not exceeding £472.54£4.00 or 19% of earnings exceeding £130.73, whichever is the greater
Exceeding £472.54 but not exceeding £710.42£64.94 plus 23% of earnings exceeding £472.54
Exceeding £710.42£119.66 plus 50% of earnings exceeding £710.42]

Textual Amendments

F1Sch. 2 Table A substituted (6.4.2022) by The Diligence against Earnings (Variation) (Scotland) Regulations 2021 (S.S.I. 2021/409), reg. 1, sch.

[F2TABLE B: DEDUCTIONS FROM MONTHLY EARNINGS

Net earningsDeduction*
Not exceeding £566.51Nil
Exceeding £566.51 but not exceeding £2,047.65£15.00 or 19% of earnings exceeding £566.51, whichever is the greater
Exceeding £2,047.65 but not exceeding £3,078.47£281.42 plus 23% of earnings exceeding £2,047.65
Exceeding £3,078.47£518.51 plus 50% of earnings exceeding £3,078.47]

Textual Amendments

F2Sch. 2 Table B substituted (6.4.2022) by The Diligence against Earnings (Variation) (Scotland) Regulations 2021 (S.S.I. 2021/409), reg. 1, sch.

[F3TABLE C: DEDUCTIONS FROM DAILY EARNINGS

Net earningsDeduction*
Not exceeding £18.63Nil
Exceeding £18.63 but not exceeding £67.32£0.50 or 19% of earnings exceeding £18.63, whichever is the greater
Exceeding £67.32 but not exceeding £101.21£9.25 plus 23% of earnings exceeding £67.32
Exceeding £101.21£17.05 plus 50% of earnings exceeding £101.21]

Textual Amendments

F3Sch. 2 Table C substituted (6.4.2022) by The Diligence against Earnings (Variation) (Scotland) Regulations 2021 (S.S.I. 2021/409), reg. 1, sch.

*When applying a percentage the calculation should be done to two decimal places of a penny and the result rounded to the nearest whole penny, with an exact half penny being rounded down.