Earnings Arrestment Scotland Deduction Tables
How Earnings Arrestment Works
An earnings arrestment directs a debtor's employer to deduct a portion of their wages and send it to the Sheriff Officer who served the schedule. It stays in force every pay period until the debt is cleared or the debtor leaves that job.
Before you can instruct one, the debtor must have been served a Charge for Payment, and the 14-day (or 28-day, for debtors outside the UK) statutory window must have expired without payment. You also need to know the debtor's employer name and workplace address — the Sheriff Officer serves the arrestment schedule directly on the employer.
The statutory basis is Part III of the Debtors (Scotland) Act 1987, and the deduction amounts are set by the Diligence against Earnings (Variation) (Scotland) Regulations 2024 (SSI 2024/293), effective 6 April 2025.
The 2025 Deduction Tables
Deductions are calculated on net earnings — gross pay minus income tax, Class 1 National Insurance, statutory pension contributions, and student loan deductions. Voluntary payroll deductions (union dues, private insurance, savings schemes) are not subtracted when calculating net earnings.
Monthly deductions:
| Net Monthly Earnings | Deduction |
|---|---|
| Up to £750 | Nil (protected floor) |
| £750.01–£1,500 | £10 or 15% of earnings over £750, whichever is greater |
| £1,500.01–£2,500 | £112.50 plus 20% of earnings over £1,500 |
| £2,500.01–£3,750 | £312.50 plus 25% of earnings over £2,500 |
| Over £3,750 | £625 plus 50% of earnings over £3,750 |
Weekly deductions:
| Net Weekly Earnings | Deduction |
|---|---|
| Up to £172.61 | Nil (protected floor) |
| £172.62–£346.15 | £2.31 or 15% of earnings over £172.61, whichever is greater |
| £346.16–£576.92 | £26.03 plus 20% of earnings over £346.15 |
| £576.93–£863.06 | £72.18 plus 25% of earnings over £576.92 |
| Over £863.06 | £143.84 plus 50% of earnings over £863.06 |
A debtor on £2,100 net monthly pay falls into the £1,500.01–£2,500 band. The deduction is £112.50 plus 20% of £600 (the amount over £1,500), which works out to £232.50 per month taken from their wages and sent to the Sheriff Officer.
What the Employer Must Do
Once the employer receives the earnings arrestment schedule, they are legally required to make deductions from every pay period. They cannot refuse, delay, or negotiate with the debtor about it.
The employer can also deduct a £1 administration fee per pay period from the debtor's remaining wages (not from the amount sent to the Sheriff Officer).
If the employer fails to operate the arrestment, they can be held personally liable for the sums they should have deducted.
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Competing Arrestments
Only one ordinary earnings arrestment can run against the same employer at a time. If a second creditor tries to serve one, the employer cannot execute it.
The second creditor's route is applying to the Sheriff Court for a Conjoined Arrestment Order (CAO) under Section 60 of the 1987 Act. The court then orders the employer to make a single combined deduction, which is remitted to the Sheriff Clerk. The Sheriff Clerk distributes the proceeds proportionally among participating creditors based on their outstanding balances.
One exception: a Current Maintenance Arrestment (for ongoing family maintenance) operates alongside an ordinary earnings arrestment without needing a CAO.
When Earnings Arrestment Stops
The arrestment ends when the total debt (principal, judicial interest, and enforcement expenses) is paid in full, or when the debtor leaves that employer. If they move jobs, you need to trace the new employer and instruct a fresh arrestment there.
An approved Debt Payment Programme under the Debt Arrangement Scheme (DAS) immediately suspends any active earnings arrestment by operation of law. A Time to Pay Order granted by the sheriff also recalls an active earnings arrestment.
Is It Worth Instructing?
Earnings arrestment works best when the debtor has stable, regular employment with a known employer. It produces a predictable monthly stream of payments that gradually clears the debt without further effort from you.
The main limitation is that earnings below the protected floor (£750 net monthly) produce zero deductions. If the debtor is self-employed, between jobs, or paid irregularly, a bank arrestment may be more effective.
If you are deciding which enforcement tool to instruct first, the complete enforcement guide walks through the decision framework step by step, with a diligence selection matrix that matches each tool to the debtor's known asset profile.
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