Attachment of Earnings Act 1971

PART I Scheme of deductions

Preliminary definitions

1 The following three paragraphs have effect for defining and explaining, for purposes of this Schedule, expressions used therein.

2 " Pay-day ", in relation to earnings paid to a debtor, means an occasion on which they are paid.

3 " Attachable earnings", in relation to a pay-day, are the earnings which remain payable to the debtor on that day after deduction by the employer of—

(a) income tax;

(b) contributions under any of the following enactments—

• the National Insurance Act 1965,

• the National Insurance (Industrial Injuries) Act 1965, or

• the National Health Service Contributions Act 1965 ;

(c) amounts deductible under any enactment, or in pursuance of a request in writing by the debtor, for the purposes of a superannuation scheme within the meaning of the [1959 c. 69.] Wages Councils Act 1959.

4 On any pay-day—

(a) " the normal deduction" is arrived at by applying the normal deduction rate (as specified in the relevant attachment of earnings order) with respect to the period since the last pay-day or, if it is the first pay-day of the debtor's employment with the employer, since the employment began ; and

(b) " the protected earnings " are arrived at by applying the protected earnings rate (as so specified) with respect to the said period.

Employer's deduction (judgment debts and administration orders)

5 In the case of an attachment of earnings order made to secure the payment of a judgment debt or payments under an administration order, the employer shall on any pay-day—

(a) if the attachable earnings exceed the protected earnings, deduct from the attachable earnings the amount of the excess or the normal deduction, whichever is the less ;

(b) make no deduction if the attachable earnings are equal to, or less than, the protected earnings.

Employer's deduction (other cases)

6 (1) The following provision shall have effect in the case of an attachment of earnings order to which paragraph 5 above does not apply.

(2) If on a pay-day the attachable earnings exceed the sum of—

(a) the protected earnings ; and

(b) so much of any amount by which the attachable earnings on any previous pay-day fell short of the protected earnings as has not been made good by virtue of this sub-paragraph on another previous pay-day,

then, in so far as the excess allows, the employer shall deduct from the attachable earnings the amount specified in the following sub-paragraph.

(3) The said amount is the sum of—

(a) the normal deduction ; and

(b) so much of the normal deduction on any previous pay-day as was not deducted on that day and has not been paid by virtue of this sub-paragraph on any other previous pay-day.

(4) No deduction shall be made on any pay-day when the attachable earnings are equal to, or less than, the protected earnings.