Council Tax attachment of earnings order: what your employer deducts

After a liability order has been made, the billing authority may make an attachment of earnings order if the debtor is employed.^[1] The order requires the employer to make deductions from the debtor's net earnings in accordance with the statutory tables.

The percentage deducted depends on the level and frequency of net earnings. The Regulations contain separate tables for weekly, monthly and other earnings periods, so an employer should not invent a flat percentage or use a bailiff's proposed instalment figure.^[2]

An employer served with a valid order must comply with it and account to the authority. The employer may make the small administration deduction permitted by the Regulations for each deduction made from earnings.^[3]

If your earnings vary, check the actual net-earnings figure and the statutory band used for each pay period. Keep payslips showing the council tax deduction and compare them with the council's running balance.

If a council tax attachment of earnings order is in place and the council has also instructed bailiffs, ask the council to explain why both routes are being pursued and whether bailiff enforcement can be withdrawn or suspended. There is no advantage in allowing avoidable enforcement costs to accumulate where regular deductions are already clearing the arrears.

If you leave the employment, tell the council promptly and respond to any statutory request for updated employment information under regulation 36.^[4]

^{[1] Regulation 37 of the Council Tax (Administration and Enforcement) Regulations 1992
[2] Schedule 4 to the Council Tax (Administration and Enforcement) Regulations 1992
[3] Regulations 38-42 of the Council Tax (Administration and Enforcement) Regulations 1992
[4] Regulation 36 of the Council Tax (Administration and Enforcement) Regulations 1992}