
1 
These Regulations may be cited as the Diligence against Earnings (Variation) (Scotland) Regulations 2021 and come into force on 6 April 2022.
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 “17.42” substitute “18.63”, and
(b) for Tables A, B and C of schedule 2 (deductions to be made under earnings arrestment), substitute respectively Tables A, B and C in the schedule of these Regulations.
IVAN MCKEE
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
10th November 2021
SCHEDULE
Regulation 2(b)


TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS
Net earnings Deduction*
Not exceeding £130.73 Nil
Exceeding £130.73 but not exceeding £472.54 £4.00 or 19% of earnings exceeding £130.73, whichever is the greater
Exceeding £472.54 but not exceeding £710.42 £64.94 plus 23% of earnings exceeding £472.54
Exceeding £710.42 £119.66 plus 50% of earnings exceeding £710.42

TABLE B: DEDUCTIONS FROM MONTHLY EARNINGS
Net earnings Deduction*
Not exceeding £566.51 Nil
Exceeding £566.51 but not exceeding £2,047.65 £15.00 or 19% of earnings exceeding £566.51, whichever is the greater
Exceeding £2,047.65 but not exceeding £3,078.47 £281.42 plus 23% of earnings exceeding £2,047.65
Exceeding £3,078.47 £518.51 plus 50% of earnings exceeding £3,078.47

TABLE C: DEDUCTIONS FROM DAILY EARNINGS
Net earnings Deduction*
Not exceeding £18.63 Nil
Exceeding £18.63 but not exceeding £67.32 £0.50 or 19% of earnings exceeding £18.63, whichever is the greater
Exceeding £67.32 but not exceeding £101.21 £9.25 plus 23% of earnings exceeding £67.32
Exceeding £101.21 £17.05 plus 50% of earnings exceeding £101.21*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.
