Attachment of earnings
If you are employed, an attachment of earnings could be made. 2 attachments can be set on your account at the same time and deductions are made separately for each attachment. The amount deducted is a percentage fixed by law. In addition, the employer can charge £1 per deduction for their administration costs.
Once an attachment of earnings has been set up, it will not be cancelled until payment is received in full.
The amount deducted is calculated as follows based on net earnings -
| Weekly deductions | Deductions rate in % | Monthly deductions |
|---|---|---|
| Up to £75 | 0 | Up to £300 |
| £76 to £135 | 3 | £301 to £550 |
| £136 to £185 | 5 | £551 to £740 |
| £186 to £225 | 7 | £741 to £900 |
| £226 to £355 | 12 | £901 to £1,420 |
| £356 to £505 | 17 | £1,421 to £2,020 |
| £506 upwards | 17 | £2,021 upwards |
| For the first £505 | 17 | For the first £2,020 |
| For the remainder | 50 | For the remainder |
Employers
The Attachment of Earnings Order is a legal document and places certain duties on you as an employer. Failure to comply with an AOE may lead to a criminal prosecution and a fine.
On receiving an AOE the employer must -
- if the debtor is not, or ceases to be, employed - inform us within 14 days of the date of the order. Or from the date their employment ceases
- if the debtor is employed -make deductions from the employee’s net earnings as soon as possible. Inform the employee the total deductions made under the AOE, normally on their payslip. Pay the deductions to us by the eighteenth day of the month following the month in which the deduction was made. A remittance sheet to send with your payments can be downloaded
Deductions must be made each pay day until -
- the total amount specified on the order has been repaid
- the person has left your employment
- or the AOE has been cancelled by us
If the total to be deducted under the order is reduced, we advise you in writing.
A maximum of 2 Council Tax AOEs may be running on a debtor at any one time.
Paying 2 AOE’s
The amount of the orders should not be combined. A deduction should be made for the first order. The net earnings figure should then be reduced by the deducted amount. This is before the second deduction is made.
An employer can deduct an extra £1 per deduction from the employee’s earnings. This is to cover their own administration costs.
You can find further information about deductions on the GOV.UK website.
If you want to know the remaining balance on the attachment, contact your own employer's payroll section. They will have the most up-to-date information.
If you have a query about the attachment, use the contact form through your Council Tax account on myAccount. We will respond within 10 working days.
Payments
Individual payments can be made by BACS, quoting the following details -
- Bank - NatWest PLC
- Sort code - 62 24 11
- A/c Number - 00000000 this is a special collection account number with unique sort code
- Reference No. 0000510000******** where the last 8 digits are your council tax account number
Multiple payments should be paid quoting -
- Bank - NatWest PLC
- Sort code - 56 00 06
- A/c No - 03889149
A remittance slip is required and should be sent by email to cashandbanking@hullcc.gov.uk or by post to -
Cash and banking
FREEPOST RSJC-KKBE-ABXZ
PO Box 15
Guildhall Road
Hull
HU1 2AB