Debtors (Scotland) Act 1987

Section 49.

SCHEDULE 2S ARRESTMENT

[F1TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS

Net earningsDeduction*
Not exceeding £150.94Nil
Exceeding £150.94 but not exceeding £545.57£4.00 or 19% of earnings exceeding £150.94, whichever is the greater
Exceeding £545.57 but not exceeding £820.21£74.98 plus 23% of earnings exceeding £545.57
Exceeding £820.21£138.15 plus 50% of earnings exceeding £820.21]

[F2TABLE B: DEDUCTIONS FROM MONTHLY EARNINGS

Net earningsDeduction*
Not exceeding £655.83Nil
Exceeding £655.83 but not exceeding £2,370.49£15.00 or 19% of earnings exceeding £655.83, whichever is the greater
Exceeding £2,370.49 but not exceeding £3,563.83£325.79 plus 23% of earnings exceeding £2,370.49
Exceeding £3,563.83£600.25 plus 50% of earnings exceeding £3,563.83]

[F3TABLE C: DEDUCTIONS FROM DAILY EARNINGS

Net earningsDeduction*
Not exceeding £21.56Nil
Exceeding £21.56 but not exceeding £77.93£0.50 or 19% of earnings exceeding £21.56, whichever is the greater
Exceeding £77.93 but not exceeding £117.17£10.71 plus 23% of earnings exceeding £77.93
Exceeding £117.17£19.73 plus 50% of earnings exceeding £117.17]

*When applying a percentage the calculation should be done to two decimal places of a penny and the result rounded to the nearest whole penny, with an exact half penny being rounded down.