The Community Charges (Administration and Enforcement) Regulations 1989

Deductions under attachment of earnings order

33.—(1) The sum to be deducted by an employer under an attachment of earnings order on any pay day shall be–

(a) where the debtor’s earnings from the employer are payable weekly, the sum specified in column 2 of Table A in Schedule 4 opposite the band in column 1 of that Table within which the net earnings payable by the employer on the pay-day fall;

(b) where his earnings from the employer are payable monthly, the sum specified in column 2 of Table B in that Schedule opposite the band in column 1 of that Table within which the net earnings payable by the employer on the pay-day fall;

(c) where his earnings from the employer are payable at regular intervals of a whole number of weeks or months, the sum arrived at by–

(i) calculating what would be his weekly or monthly net earnings by dividing the net earnings payable to him by the employer on the pay-day by that whole number (of weeks or months, as the case may be),

(ii) ascertaining the sum specified in column 2 of Table A (if the whole number is of weeks) or of Table B (if the whole number is of months) in Schedule 4 opposite the band in column 1 of that Table within which the notional net earnings calculated under paragraph (i) fall, and

(iii) multiplying that sum by the whole number (of weeks or months, as the case may be).

(2) Where the debtor’s earnings from the employer are payable at regular intervals other than at intervals to which paragraph (1) applies, the sum to be deducted on any pay-day shall be arrived at by–

(a) calculating what would be his daily net earnings by dividing the net earnings payable to him by the employer on the pay-day by the number of days in the interval,

(b) ascertaining the sum specified in column 2 of Table C in Schedule 4 opposite the band in column 1 of that Table within which the notional net earnings calculated under sub-paragraph (a) fall, and

(c) multiplying that sum by the number of days in the interval.

(3) Where earnings are payable to a debtor by the employer by 2 or more series of payments at regular intervals–

(a) if some or all of the intervals are of different lengths–

(i) for the purpose of arriving at the sum to be deducted, whichever of paragraphs (1) and (2) is appropriate shall apply to the series with the shortest interval (or, if there is more than one series with the shortest interval, such one of those series as the employer may choose), and

(ii) in relation to the earnings payable in every other series, the sum to be deducted shall be 20 per cent. of the net earnings;

(b) if all of the intervals are of the same length, whichever of paragraphs (1) or (2) is appropriate shall apply to such series as the employer may choose and sub-paragraph (a)(ii) shall apply to every other series.

(4) Subject to paragraphs (5) and (6), where the debtor’s earnings from the employer are payable at irregular intervals, the sums to be deducted on any pay-day shall be arrived at by–

(a) calculating what would be his daily net earnings by dividing the net earnings payable to him by the employer on the pay-day–

(i) by the number of days since earnings were last payable by it to him, or

(ii) if the earnings are the first earnings to be payable by it to him with respect to the employment in question, by the number of days since he began the employment;

(b) taking the sum specified in column 2 of Table C of Schedule 4 opposite the band in column 1 of that Table within which the notional net earnings calculated under sub-paragraph (a) fall; and

(c) multiplying that sum by the number of days mentioned in sub-paragraph (a).

(5) Where on the same pay-day there are payable to the debtor by the employer both earnings payable at regular intervals and earnings which are payable at irregular intervals, for the purpose of arriving at the sum to be deducted on the pay-day under the foregoing provisions of this regulation all the earnings shall be aggregated and treated as earnings payable at the regular interval.

(6) Where there are earnings payable to the debtor by the employer at regular intervals on one pay-day, and earnings are payable by the employer to him at irregular intervals on a different pay-day, the sum to be deducted on each of the pay-days on which the earnings which are payable at irregular intervals are so payable shall be 20 per cent. of the net earnings payable to him on the day.