
1 
These Regulations may be cited as the Diligence against Earnings (Variation) (Scotland) Regulations 2018 and come into force on 6 April 2019.
2 
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 “16.24” substitute “17.42”, and
(b) for Tables A, B and C of schedule 2 (deductions to be made under earnings arrestments), substitute respectively Tables A, B and C in the schedule of these Regulations.
JAMIE HEPBURN
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
8th November 2018
SCHEDULE
Regulation 2(b)

Net earnings Deduction*
Not exceeding £122.28 Nil
Exceeding £122.28 but not exceeding £442.00 £4.00 or 19% of earnings exceeding £122.28, whichever is the greater
Exceeding £442.00 but not exceeding £664.50 £60.75 plus 23% of earnings exceeding £442.00
Exceeding £664.50 £111.92 plus 50% of earnings exceeding £664.50

Net earnings Deduction*
Not exceeding £529.90 Nil
Exceeding £529.90 but not exceeding £1,915.32 £15.00 or 19% of earnings exceeding £529.90, whichever is the greater
Exceeding £1,915.32 but not exceeding £2,879.52 £263.23 plus 23% of earnings exceeding £1,915.32
Exceeding £2,879.52 £485.00 plus 50% of earnings exceeding £2,879.52

Net earnings Deduction*
Not exceeding £17.42 Nil
Exceeding £17.42 but not exceeding £62.97 £0.50 or 19% of earnings exceeding £17.42, whichever is the greater
Exceeding £62.97 but not exceeding £94.67 £8.65 plus 23% of earnings exceeding £62.97
Exceeding £94.67 £15.95 plus 50% of earnings exceeding £94.67*When applying a percentage the calculation should be done to two decimal places of a penny and the result rounded to the nearest whole penny, with an exact half penny being rounded down.
