Proposed changes to Scottish Earnings Arrestment tables for April 2022 have been published.
Accountant in Bankruptcy (Scotland’s Insolvency Service) is expected to lay regulations in the Scottish Parliament in November which will uprate the current Diligence against Earnings tables.
These tables are used to determine the amount deducted from a person’s wages if they are subject to an earnings arrestment and the amount of funds that are protected from arrestment if a person is subject to a bank arrestment.
The proposed changes will provide additional protections to those who are subject to either of these diligences.
The current tables and proposed uprated tables can be found at:
It is expected that deductions to be made under current maintenance arrestments) and 63(4)(b) (deductions to be made under conjoined arrestment orders), change from “17.42”(b) to “18.63”,
When and how do these changes apply.
The proposed changes are subject to confirmation by the Scottish Parliament and their impact is different to the rest of the United Kingdom. For a Scottish Arrestment the new tables apply for all pre-existing and new orders for payments made from 6th April 2022.
Whereas for the rest of the UK, changes to AEO tables only apply to new issued Attachment of Earnings Orders, not to any pre-existing orders.
The Scottish Parliament approved the proposed changes on 12th November 2021
PAYadvice.UK 31/10/2021 updated 30/1/2022