The Diligence against Earnings (Variation) (Scotland) Regulations 2024
Citation and commencement1.
These Regulations may be cited as the Diligence against Earnings (Variation) (Scotland) Regulations 2024 and come into force on 6 April 2025.
Rate of deductions in diligence against earnings2.
In the Debtors (Scotland) Act 1987—
(a)
in sections 53(2)(b) (deductions to be made under current maintenance arrestments) and 63(4)(b) (deductions to be made under conjoined arrestment orders), for “21.56”2 substitute “24.66”
, and
(b)
St Andrew’s House,
Edinburgh
SCHEDULE
Net earnings | Deduction
(1) |
|---|---|
Not exceeding £172.61 | Nil |
Exceeding £172.61 but not exceeding £345.22 | £2.30 or 15% of earnings exceeding £172.61, whichever is the greater |
Exceeding £345.22 but not exceeding £575.37 | £25.89 plus 20% of earnings exceeding £345.22 |
Exceeding £575.37 but not exceeding £863.06 | £71.92 plus 25% of earnings exceeding £575.37 |
Exceeding £863.06 | £143.84 plus 50% of earnings exceeding £863.06 |
Net earnings | Deduction
(1) |
|---|---|
Not exceeding £750.00 | Nil |
Exceeding £750.00 but not exceeding £1,500.00 | £10.00 or 15% of earnings exceeding £750.00, whichever is the greater |
Exceeding £1,500.00 but not exceeding £2,500.00 | £112.50 plus 20% of earnings exceeding £1,500.00 |
Exceeding £2,500.00 but not exceeding £3,750.00 | £312.50 plus 25% of earnings exceeding £2,500.00 |
Exceeding £3,750.00 | £625.00 plus 50% of earnings exceeding £3,750.00 |
Net earnings | Deduction
(1) |
|---|---|
Not exceeding £24.66 | Nil |
Exceeding £24.66 but not exceeding £49.32 | £0.33 or 15% of earnings exceeding £24.66, whichever is the greater |
Exceeding £49.32 but not exceeding £82.19 | £3.70 plus 20% of earnings exceeding £49.32 |
Exceeding £82.19 but not exceeding £123.29 | £10.27 plus 25% of earnings exceeding £82.19 |
Exceeding £123.29 | £20.55 plus 50% of earnings exceeding £123.29 |
These Regulations make changes to certain figures relating to diligence against earnings in Part 3 of the Debtors (Scotland) Act 1987 (“the Act”).
Regulation 2(a) increases the figure in sections 53(2)(b) and 63(4)(b) of the Act, used to determine the sum to be deducted from earnings subject to a current maintenance arrestment or conjoined arrestment order where all the debts are current maintenance, from £21.56 to £24.66.
Regulation 2(b) substitutes new Tables A, B and C for those in schedule 2 of the Act which describe the deductions to be made from earnings subject to an earnings arrestment.
In accordance with sections 49(8), 53(4) and (5), 63(7) and (8) and 69(1) and (2) of the Act, these Regulations do not apply to existing diligences until the Regulations are intimated to employers, unless employers choose to apply them. If they do not choose to do so the figures substituted by previous regulations will continue to apply until intimation takes place.
A Business and Regulatory Impact Assessment, Child Rights and Wellbeing Impact Assessment and Fairer Scotland Duty Assessment have been prepared and are available online at www.legislation.gov.uk.