How attachments work
After a Liability Order is granted in favour of the council by the Magistrate, we can instruct your employer or the Department for Works and Pensions to make deductions from your earnings or benefits.
There are 2 types of attachment that can be requested:
- attachment of benefits
- attachment of earnings
If you think the amount on the order is wrong, or that the order should not have been sent, you should contact us immediately.
Attachment of benefits
We can instruct the Department for Work and Pensions to make deductions from the following benefits:
- Universal Credit (UC)
- Jobseeker's Allowance (JSA)
- Income Support (IS)
- Employment Support Allowance (ESA)
- Pension Credit Guaranteed Credit (PCGC)
The attachment of benefit can only happen if the person whose name appears on the Council Tax bill is in receipt of one of the above benefits.
The Department for Work and Pensions will pay the deduction to us on a monthly basis until the debt is cleared.
Attachment of earnings
Your employer will receive the legal attachment order that will state that they must take money from your wage to pay your outstanding Council Tax bill.
Your employer cannot take payments from:
- redundancy payments
- statutory maternity pay
We also cannot arrange an alternative payment at this stage.
We ask your employer to start making deductions as soon as possible. You will need to ask them when this will be if you are unsure.
If you're an employer
If you're an employer and need advice, read our guidance on what you need to do.
If you have been issued with two orders
Deductions can be made for up to 2 orders at the same time. When calculating the amount of the second deduction, the employee’s net pay must be reduced by the amount paid out in the first deduction. The net pay then left is used to calculate the second deduction according to the table below.
Example
Mr A earns £99 per week and has 2 orders. The first deduction is £2.97 (3%). The second is a further £2.88 (3% of £96.03 remaining).
If Mr A earns £230 per week and has 2 orders the first deduction is £27.60 (12%). The second is a further £14.17 (7% of the net remaining wage of £202.40).
How much is taken from your wages
The deduction is worked out using your net earnings. If:
- you work extra hours and your pay increases the amount deducted will also increase
- your earnings reduce the amount deducted will also reduce
If you know that your earnings are too low to make deductions you must contact us immediately. If you do not contact us we will recover the money in another way.
Weekly pay
| Net weekly pay | Percentage deduction | Deduction amount |
|---|---|---|
| Less than £75 | 0% | £0 |
| £75.01 to £135 | 3% | £2.25 to £4.05 |
| £135.01 to £185 | 5% | £6.75 to £9.25 |
| £185.01 to £225 | 7% | £12.95 to £15.75 |
| £225.01 to £355 | 12% | £27 to £42.60 |
| £355.01 to £505 | 17% | £60.35 to £85.85 |
| More than £505.01 | 17% in respect of the first £505.00 then 50% of the remainder | Minimum £85.85 |
Monthly pay
| Net monthly pay | Percentage deduction | Deduction amount |
|---|---|---|
| Less than £300 | 0% | £0 |
| £300.01 to £550 | 3% | £9 to £16.50 |
| £550.01 to £740 | 5% | £27.50 to £37 |
| £740.01 to £900 | 7% | £51.80 to £63 |
| £900.01 to £1420 | 12% | £108 to £170.40 |
| £1420.01 to £2020 | 17% | £241.40 to £343.40 |
| More than £2020.01 | 17% in respect of the first £505.00 then 50% of the remainder | Minimum £343.40 |
Your employer can also take an extra £1 for each deduction for their administration costs.
If you change jobs or stop working
If you change jobs, you must tell us of your new employment details.
If you are no longer working, you must contact us to discuss your situation. You may be entitled to some benefit to help you pay your bill. You will also be able to discuss payment of the outstanding amount and stop any further recovery action.