
2023 No. 27
Enforcement
The Diligence against Earnings (Variation) (Scotland) Regulations 2023
Made 1st February 2023
Laid before the Scottish Parliament 3rd February 2023
Coming into force 6th April 2023
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 49(7)(a), 53(3) and 63(6) of the Debtors (Scotland) Act 1987 and all other powers enabling them to do so.
Citation and commencement
1 
These Regulations may be cited as the Diligence against Earnings (Variation) (Scotland) Regulations 2023 and come into force on 6 April 2023.
Rate of deductions in diligence against earnings
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 “18.63” substitute “21.56”, 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.
TOM ARTHUR
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
1st February 2023
SCHEDULE
Regulation 2(b)
TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS

Net earnings Deduction*
Not exceeding £150.94 Nil
Exceeding £150.94 but not exceeding £545.57 £4.00 or 19% of earnings exceeding £150.94, whichever is the greater
Exceeding £545.57 but not exceeding £820.21 £74.98 plus 23% of earnings exceeding £545.57
Exceeding £820.21 £138.15 plus 50% of earnings exceeding £820.21
TABLE B: DEDUCTIONS FROM MONTHLY EARNINGS

Net earnings Deduction*
Not exceeding £655.83 Nil
Exceeding £655.83 but not exceeding £2,370.49 £15.00 or 19% of earnings exceeding £655.83, whichever is the greater
Exceeding £2,370.49 but not exceeding £3,563.83 £325.79 plus 23% of earnings exceeding £2,370.49
Exceeding £3,563.83 £600.25 plus 50% of earnings exceeding £3,563.83
TABLE C: DEDUCTIONS FROM DAILY EARNINGS

Net earnings Deduction*
Not exceeding £21.56 Nil
Exceeding £21.56 but not exceeding £77.93 £0.50 or 19% of earnings exceeding £21.56, whichever is the greater
Exceeding £77.93 but not exceeding £117.17 £10.71 plus 23% of earnings exceeding £77.93
Exceeding £117.17 £19.73 plus 50% of earnings exceeding £117.17
*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.
