Wage arrestment in Scotland
In Scotland, council tax arrears are often collected by arresting your wages. Once your council has a summary warrant, sheriff officers can tell your employer to take money from your pay each payday until the debt is paid.
In short
- A wage arrestment, officially an earnings arrestment, takes money straight from your pay for a debt such as council tax arrears.
- For council tax, it follows a summary warrant, which adds 10% to what you owe, and a charge for payment giving you 14 days to pay.
- The amount taken is set by law, and depends on how much you earn.
- It stays in place until the debt, and the sheriff officers' fees, are paid, or it is stopped.
- A payment arrangement, the Debt Arrangement Scheme, or a trust deed can stop it.
What is a wage arrestment?
A wage arrestment, officially an earnings arrestment, is a way of collecting a debt in Scotland by taking money straight from your wages. Your employer is told to deduct an amount from each pay and send it on, until the debt is paid.
For council tax, it is carried out by sheriff officers, on behalf of your council. England and Wales have something similar, called an attachment of earnings, under different rules.
How it happens with council tax
- You fall behind and the council sends a reminder.
- The council gets a summary warrant from the sheriff court. There is no hearing, and 10% is added to what you owe. See summary warrants.
- Sheriff officers serve a charge for payment, giving you 14 days to pay.
- If you do not pay or agree something, they can serve an earnings arrestment on your employer.
How much can be taken?
The amount is set by law and depends on how much you earn. The more you earn, the higher the proportion taken. Your employer works it out from your net pay each payday. The tables are updated from time to time, so check the current figures, or ask Wage Arrestment Expert, which has a calculator.
Sheriff officers’ fees are added to the debt as well.
How long does it last?
An earnings arrestment stays in place until the debt, including the 10% surcharge and the sheriff officers’ fees, has been paid, unless it is stopped.
Can a wage arrestment be stopped?
Yes, in several ways:
- Agree a payment arrangement with your council or the sheriff officers. They can agree to recall the arrestment if you keep to it
- The Debt Arrangement Scheme (DAS). An approved DAS plan stops arrestments for the debts in it. See Debt Arrangement Scheme
- A protected trust deed, or bankruptcy (sequestration). See trust deeds and sequestration
- Check the council tax is right, including Council Tax Reduction and discounts, which can reduce or clear the arrears
If the deductions leave you unable to pay your rent or buy food, get advice straight away.
What about my bank account?
Sheriff officers can also arrest money in your bank account, called a bank arrestment. A minimum amount must be left in the account. See sheriff officers.
Last reviewed: