The Council Tax (Administration and Enforcement) Regulations 1992

Regulation 38

[F1 [F2 SCHEDULE 4 E+W DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER

Textual Amendments

F1 Sch. 4 substituted (1.10.1998) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 (S.I. 1998/295), reg. 1(b), Sch. (with reg. 5(2))

F2 Sch. 4 substituted (W.) (1.4.2022) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2022 (S.I. 2022/107), reg. 1(2), Sch.

TABLE A

DEDUCTIONS FROM WEEKLY EARNINGS

(1)	(2)
Net earnings	Deduction rate (percentage)
Not exceeding [F3 £75]	0
Exceeding [F3 £75] but not exceeding [F4 £135]	3
Exceeding [F4 £135] but not exceeding [F5 £185]	5
Exceeding [F5 £185] but not exceeding [F6 £225]	7
Exceeding [F6 £225] but not exceeding [F7 £355]	12
Exceeding [F7 £355] but not exceeding [F8 £505]	17
Exceeding [F8 £505]	17 in respect of the first [F8 £505] and 50 in respect of the remainder

Textual Amendments

F3 Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(i) (with reg. 1(3))

F4 Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(ii) (with reg. 1(3))

F5 Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(iii) (with reg. 1(3))

F6 Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(iv) (with reg. 1(3))

F7 Sum in Sch. 4 Table A substituted (E.) (1.4.2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2007 (S.I. 2007/501), regs. 1(1)(b), 3(3) (with reg. 1(3))

F8 Sum in Sch. 4 Table A substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(a)(vi) (with reg. 1(3))

TABLE B

DEDUCTIONS FROM MONTHLY EARNINGS

(1)	(2)
Net earnings	Deduction rate (percentage)
Not exceeding [F9 £300]	0
Exceeding [F9 £300] but not exceeding [F10 £550]	3
Exceeding [F10 £550] but not exceeding [F11 £740]	5
Exceeding [F11 £740]but not exceeding [F12 £900]	7
Exceeding [F12 £900] but not exceeding [F13 £1,420]	12
Exceeding [F13 £1,420] but not exceeding [F14 £2,020]	17
Exceeding [F14 £2,020]	17 in respect of the first [F14 £2,020] and 50 in respect of the remainder

Textual Amendments

F9 Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(i) (with reg. 1(3))

F10 Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(ii) (with reg. 1(3))

F11 Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(iii) (with reg. 1(3))

F12 Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(iv) (with reg. 1(3))

F13 Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(v) (with reg. 1(3))

F14 Sum in Sch. 4 Table B substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(b)(vi) (with reg. 1(3))

TABLE C

DEDUCTIONS BASED ON DAILY EARNINGS

(1)	(2)
Net earnings	Deduction rate (percentage)
Not exceeding [F15 £11]	0
Exceeding [F15 £11] but not exceeding [F16 £20]	3
Exceeding [F16 £20] but not exceeding [F17 £27]	5
Exceeding [F17 £27] but not exceeding [F18 £33]	7
Exceeding [F18 £33] but not exceeding [F19 £52]	12
Exceeding [F19 £52] but not exceeding [F20 £72]	17
Exceeding [F20 £72]	17 in respect of the first [F20 £72] and 50 in respect of the remainder]]

Textual Amendments

F15 Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(i) (with reg. 1(3))

F16 Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(ii) (with reg. 1(3))

F17 Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(iii) (with reg. 1(3))

F18 Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(iv) (with reg. 1(3))

F19 Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(v) (with reg. 1(3))

F20 Sum in Sch. 4 Table C substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(2)(c)(vi) (with reg. 1(3))

[F2 TABLE A

DEDUCTIONS FROM WEEKLY EARNINGS

(1)	(2)
Net Earnings	Deduction rate (percentage)
Not exceeding £105	0
Exceeding £105 but not exceeding £190	3
Exceeding £190 but not exceeding £260	5
Exceeding £260 but not exceeding £320	7
Exceeding £320 but not exceeding £505	12
Exceeding £505 but not exceeding £715	17
Exceeding £715	17 in respect of the first £715, then 50 in respect of the remainder

TABLE B

DEDUCTIONS FROM MONTHLY EARNINGS

(1)	(2)
Net Earnings	Deduction rate (percentage)
Not exceeding £430	0
Exceeding £430 but not exceeding £780	3
Exceeding £780 but not exceeding £1,050	5
Exceeding £1,050 but not exceeding £1,280	7
Exceeding £1,280 but not exceeding £2,010	12
Exceeding £2,010 but not exceeding £2,860	17
Exceeding £2,860	17 in respect of the first £2,860, then 50 in respect of the remainder

TABLE C

DEDUCTIONS BASED ON DAILY EARNINGS

(1)	(2)
Net Earnings	Deduction rate (percentage)
Not exceeding £16	0
Exceeding £16 but not exceeding £28	3
Exceeding £28 but not exceeding £38	5
Exceeding £38 but not exceeding £47	7
Exceeding £47 but not exceeding £74	12
Exceeding £74 but not exceeding £102	17
Exceeding £102	17 in respect of the first £102, then 50 in respect of the remainder]