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This page provides details of the statutory parameters that are required for the United Kingdom to operate tax types PAYE or CIS.  Each section provides the information for each tax year.

These parameters commence from the 6th April each tax year unless otherwise stated. 

 PAYE Tax Rates Per Country Per Tax Year

This defines the thresholds for each tax bracket upon which tax is determined after the payee's tax allowance has been applied.  There are different tax rates and thresholds for each country in the United Kingdom.  Wales did not have separate rates and thresholds until April 2019.

   England and Northern Ireland

   Scotland

   Wales

Earnings From

Earnings To

Tax Rate %

Earnings From 

Earnings To 

Tax Rate %

 Earnings From

Earnings To 

Tax Rate % 

Tax Year 2023/2024

1

37700

20 

1

2162

19

1

37700

20

37701

125140 

40

2163

13118

20

37701

125140

40

125141

999999999 

45 

13119

31092

21

125141

999999999

45

31093

125140

42

125141

999999999

47

Tax Year 2022/2023

1

37700

20 

1

2162

19

1

37700

20

37701

150000 

40

2163

13118

20

37701

150000

40

150001 

999999999 

45 

13119

31092

21

150001

999999999

45

31093

150000

41

150001

999999999

46

   Tax Year 2021/2022

1

37700

20 

1

2097

19

1

37700

20

37701

150000 

40

2098

12726

20

37701

150000

40

150001 

999999999 

45 

12727

31092

21

150001

999999999

45

31093

150000

41

150001

999999999

46

   Tax Year 2020/2021

37500 

20 

 1

2085

19 

1

37500

20

37501

150000 

40 

 2086

12658

20 

37201

150000

40

150001 

999999999 

45 

 12659

30930 

21 

150001

999999999

45

 30931

150000 

41

 150001

999999999

46

   Tax Year 2019/2020

37500 

20 

 1

2049 

19 

 1

37500 

20 

37501 

150000 

40 

2050 

12444 

20 

37501 

150000 

40 

150001 

99999999 

45 

12445 

30930 

21 

150001 

999999999 

45 

30931 

150000 

41 

150001 

999999999 

45 

   Tax Year 2018/2019

34500 

20 

 1

2000 

19 

34501 

150000 

40 

 2001

12150 

20 

150001 

999999999 

45 

 12151

31580 

21 

 31581

150000 

41 

 150001

999999999 

46 

   Tax Year 2017/2018

1

33500

20 

1

31500

20

33501 

150000 

40

31501

150000

 40

150001 

999999999 

45 

 150001

999999999 

45 

 CIS Tax Rates

Unless otherwise stated the Construction Industry Scheme (CIS) tax rates are for all tax years:

Tax Treatment

Tax Rate %

Gross Pay (No Tax)

Standard 

20 

Higher 

30 

 Statutory Defaults

This defines certain defaults for determining other statutory calculations.

Tax Year 

Employment Allowance

Apprenticeship Levy %

Apprenticeship Levy Allowance 

Emergency Tax Code 

Default Tax Code 

Maximum Tax % 

SSP Rate 

SSP Waiting Days 

SSP Weeks 

SSP Linking Days 

2023/2024

5000.00

0.50

15000.00

1257L

0T

50

99.35

3

28

56

2022/2023

5000.00

0.50

15000.00

1257L

0T

50

99.35

3

28

56

2021/2022

4000.00

0.50

15000.00

1257L

0T

50

96.35

3

28

56

2020/2021

4000.00

0.50

15000.00

1250L

0T

50

95.85

3

26

56

2019/2020 

3000.00 

0.50 

15000.00 

1250L 

0T 

50 

94.25 

26 

56 

2018/2019 

3000.00 

0.50 

15000.00 

1185L 

0T 

50 

 92.05

26 

56 

Employment Allowance 

Employers get an offset against Employer National Insurance contributions per tax for paying statutory sick pay to payees when they are sick.

From 6 April 2020 on-wards, the Employment Allowance of £3000 per tax year is no longer going to be available to all employers in the United Kingdom.  Employers must make extra checks to work out whether they are eligible,and submit a new claim for the Employment Allowance each tax year, as claims will not automatically renew each tax year. Please refer to the following HMRC guidance links

Employment Allowance Detailed Guidance

https://www.gov.uk/government/publications/employment-allowance-excluded-persons-regulations-2020/employment-allowance-excluded-persons-regulations-2020

Apprenticeship Levy 

Employers have to contribute a percentage levy against NIable pay to help fund for apprenticeship placements.

Apprenticeship Levy Allowance

Employers receive relief on their apprenticeship levy of up to £15000 per annum. 

Emergency Tax Code 

If a payee has not submitted a P45 and only gives a starter declaration form, the employer should apply the emergency tax code given for the tax year.  Depending on the checkbox selected on the starter declaration will define if the emergency tax code should be operated on a cumulative or period basis.

Default Tax Code 

This tax code is used if a payment is made to a payee after they have left employment or if the payee has not selected an option on the starter declaration form.

Maximum Tax %  

This restricts the amount of tax that can be deducted up to percentage stated of the payees taxable income (excluding any taxable benefit in kind).

SSP Rate  

The rate of statutory sick pay if a payee is sick.

SSP Waiting Days 

The number of days a payee must be off sick before SSP will be paid thereafter.

SSP Weeks 

The maximum number of weeks SSP will be paid for a continuous period of sickness.

SSP Linking Days  

The number of days between 2 periods of absences before it is considered a separate period of absence and where the number of SSP waiting days would be re-applied.

 National Insurance Rates and Bands

Please click here to obtain details on the national insurance categories.  Please note that category X is applied to Contractors and CIS tax types as they do not have class 1 national insurance deducted.  They are responsible for their own national insurance contributions.

The following table is applicable for all countries in the UK.

National Insurance Thresholds - Weekly/Monthly

     Employee's NI categories and % Rates

 Employers NI categories and % Rates 

Threshold

Value

Weekly

Monthly

A/M/H/F/V

B/I

C/S

J/L/Z 

 A/B/C/J

M/Z/H/V 

F/I/S/L

Tax Year 2022/2023

Up to the Lower Earnings Limit (LEL)

0 - 122.99

0 - 532.99

0

0

0

0

0

0

0

LEL to Secondary Threshold (ST)

123 - 174.99

533 - 757.99

0

0

0

0

0

0

0

ST to Primary Threshold (PT)

175 - 241.99

758 - 1047.99

0

0

0

0

13.8

0

0

PT to Freeport Upper Secondary Threshold (FUST)

242 - 480.99

1048 - 2082.99

12

5.85

0

2

13.8

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.99

12

5.85

0

2

13.8

0

13.8

Above UEL

967+

4189+

2

2

0

2

13.8

13.85

13.8

06/11/2022 - 05/04/2023

Up to the Lower Earnings Limit (LEL)

0 - 122.99

0 - 532.99

0

0

0

0

0

0

0

LEL to Secondary Threshold (ST)

123 - 174.99

533 - 757.99

0

0

0

0

0

0

0

ST to Primary Threshold (PT)

175 - 241.99

758 - 1047.99

0

0

0

0

13.8

0

0

PT to Freeport Upper Secondary Threshold (FUST)

242 - 480.99

1048 - 2082.99

12

5.85

0

2

13.8

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.99

12

5.85

0

2

13.8

0

13.8

Above UEL

967+

4189+

2

2

0

2

13.8

13.85

13.8

06/07/2022 - 05/11/2022

Up to the Lower Earnings Limit (LEL)

0 - 122.99

0 - 532.99

0

0

0

0

0

0

0

LEL to Secondary Threshold (ST)

123 - 174.99

533 - 757.99

0

0

0

0

0

0

0

ST to Primary Threshold (PT)

175 - 241.99

758 - 1047.99

0

0

0

0

15.05

0

0

PT to Freeport Upper Secondary Threshold (FUST)

242 - 480.99

1048 - 2082.99

13.25

7.1

0

3.25

15.05

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.99

13.25

7.1

0

3.25

15.05

0

15.05

Above UEL

967+

4189+

3.25

3.25

0

3.25

15.05

15.05

15.05

06/04/2022 - 05/07/2022

Up to the Lower Earnings Limit (LEL)

0 - 122.99

0 - 532.99

0

0

0

0

0

0

0

LEL to Secondary Threshold (ST)

123 - 174.99

533 - 757.99

0

0

0

0

0

0

0

ST to Primary Threshold (PT)

175 - 189.99

758 - 822.99

0

0

0

0

15.05

0

0

PT to Freeport Upper Secondary Threshold (FUST)

190 - 480.99

823 - 2082.99

13.25

7.1

0

3.25

15.05

0

0

FUST to Upper Earnings Limit (UEL)

481 - 966.99

2083 - 4188.99

13.25

7.1

0

3.25

15.05

0

15.05

Above UEL

967+

4189+

3.25

3.25

0

3.25

15.05

15.05

15.05

Tax Year 2021/2022

Up to the Lower Earnings Limit (LEL)

0 - 119.99

0 - 519.99

0

0

0

0

0

0

Lower Earnings Limit to Primary Threshold (PT) (Employee)

120 - 183.99

520 - 796.99

0

0

0

0

0

0

Lower Earnings Limit to Secondary Threshold (ST) (Employer)

120 - 169.99

520 - 736.99

0

0

0

0

0

0

PT - Upper Earnings Limit (UEL)

184 - 966.99

797 - 4188.99

12

5.85

0

2

13.8

0

ST - Upper Earnings Limit (UEL)

170 - 966.99

737 - 4188.99

12

5.85

0

2

13.8

0

Above Upper Earnings Limit

197

4189

2

2

0

2

13.8

13.8

Tax Year 2020/2021

Up to the Lower Earnings Limit (LEL)

0 - 119.99

0 - 519.99

0

0

0

0

0

0

Lower Earnings Limit to Primary Threshold (PT) (Employee)

120 - 182.99

520 - 791.99

0

0

0

0

0

0

Lower Earnings Limit to Secondary Threshold (ST) (Employer)

120 - 168.99

520 - 731.99

0

0

0

0

0

0

PT - Upper Earnings Limit (UEL)

ST - Upper Earnings Limit (UEL)

183 - 962

792 - 4167

169 - 962

732 - 4167

12

5.85

0

2

13.8

0

Above Upper Earnings Limit

962.01

4167.01

2

2

0

2

13.8

13.8

Tax Year 2019/2020

Up to Lower Earnings Limit (LEL)

0 - 117.99

0 - 511.99

0

0

0

0

0

0

Lower Earnings Limit to Earnings Threshold

(LEL - ET)

118 - 165.99

512 - 718.99

0

0

0

0

13.8

0

Earnings Threshold to Upper Earnings Limit

(ET - UEL)

166 - 962

719 - 4167

12

5.85

0

2

13.8

0

Above Upper Earnings Limit

962.01

4167.01

2

2

0

2

13.8

13.8

Tax Year 2018/2019

Up to Lower Earnings Limit (LEL)

0 - 115.99

0 - 502.99

0

0

0

0

0

0

Lower Earnings Limit to Earnings Threshold

(LEL - ET)

116-162

503-702

0

0

0

0

13.8

0

Earnings Threshold to Upper Earnings Limit

(ET - UEL)

162.01 - 892

702.01 - 3863

12

5.85

0

2

13.8

0

Above Upper Earnings Limit

892.01

3863.01

2

2

0

2

13.8

13.8

Tax Year 2017/2018

Up to Lower Earnings Limit (LEL)

 0 - 112.99

0 - 489.99

0

0

0

0

0

0

Lower Earnings Limit to Earnings Threshold

(LEL - ET)

 113 - 156.99

490 - 679.99

0

0

0

0

13.8

0

Earnings Threshold to Upper Earnings Limit

(ET - UEL)

 157 - 866

680 - 3750

12

5.85

0

2

13.8

0

Above Upper Earnings Limit

 866.01

3750.01

2

2

0

2

13.8

13.8

 Student Loan and Postgraduate Loan Rates

Loan Name

Loan Type

Threshold before deduction calculated £

Rate %

Tax Year 2023/2024

Student Loan

1

22015 per year

9

Student Loan

2

27295 per year

9

Student Loan

4

27660 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2022/2023

Student Loan

1

20195 per year

9

Student Loan

2

27295 per year

9

Student Loan

4

25375 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2021/2022

Student Loan

1

19895 per year

9

Student Loan

2

27295 per year

9

Student Loan

4

25000 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2020/2021

Student Loan

1

19390 per year

9

Student Loan

2

26575 per year

9

Postgraduate Loan

N/A

21000 per year

6

Tax Year 2019/2020

Student Loan 

1

18935 per year

1577.92 per month

364.13 per week 

9

Student Loan 

2

25725 per year

2143.75 per month

494.71 per week 

9

Postgraduate Loan

N/A

21000 per annum

1750 per month

403.85 per week 

6

Tax Year 2018/2019

Student Loan

1

18330 per year

1527.50 per month

352.50 per week

9

Student Loan

2

25000 per year

2083.33 per month

480.76 per week

9

Tax Year 2017/2018

Student Loan

1

17775 per year

1481 per month

341 per week

9

Student Loan

2

21000 per year

1481 per month

341 per week

9

 Statutory Payments Per Tax Year

Payment Name

Number of Weeks

Rate Per Week £

Tax Year 2023/2024 from 02 Apr 2023

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

172.48 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

172.48 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks

172.48 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP)

Up to 33 weeks

172.48 or 90% of the average weekly earnings, whichever is the lower

Statutory Parental Bereavement Pay (SPBP)

Up to 33 weeks

172.48 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay

Up to 26 weeks per continuous period of absence

109.40

Tax Year 2022/2023 - from 03 Apr 2022

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

156.66 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

156.66 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks

156.66 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP)

Up to 33 weeks

156.66 or 90% of the average weekly earnings, whichever is the lower

Statutory Parental Bereavement Pay (SPBP)

Up to 33 weeks

156.66 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay

Up to 26 weeks per continuous period of absence

99.35

Tax Year 2021/2022 - from 06 Apr 2021

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

151.97 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

151.97 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks

151.97 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP)

Up to 33 weeks

151.97 or 90% of the average weekly earnings, whichever is the lower

Statutory Parental Bereavement Pay (SPBP)

Up to 33 weeks

151.97 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay

Up to 26 weeks per continuous period of absence

96.35

Tax Year 2020/2021 - from 05 Apr 2020 

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

151.20 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

151.20 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks

151.20 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP)

Up to 33 weeks

151.20 or 90% of the average weekly earnings, whichever is the lower

Statutory Parental Bereavement Pay (SPBP)

2 weeks

151.20 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay (SSP)

Up to 26 weeks per continuous period of absence

95.85

Tax Year 2019/2020 - from 07 Apr 2019 

Statutory Maternity Pay (SMP) 

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings

148.68 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP) 

First 6 weeks

Remaining 33 weeks

 90% of average weekly earnings

148.68 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP) 

2 weeks 

148.68 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP) 

Up to 33 weeks 

148.68 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay (SSP)

Up to 26 weeks per continuous period of absence

94.25

Tax Year 2018/2019 - from 01 Apr 2018 

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings 

145.18 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings 

145.18 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP)

2 weeks 

145.18 or 90% of the average weekly earnings, whichever is the lowe

 Statutory Sick Pay (SSP)

Up to 26 weeks per

continuous period of absence

92.05

Tax Year 2017/2018 - from 02 Apr 2017 

Statutory Maternity Pay (SMP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings 

140.98 or 90% of the average weekly earnings, whichever is the lower

Statutory Adoption Pay (SAP)

First 6 weeks

Remaining 33 weeks

90% of average weekly earnings 

140.98 or 90% of the average weekly earnings, whichever is the lower

Statutory Paternity Pay (SPP) 

2 weeks 

140.98 or 90% of the average weekly earnings, whichever is the lower

Shared Parental Pay (ShPP) 

Up to 33 weeks 

140.98 or 90% of the average weekly earnings, whichever is the lower

Statutory Sick Pay (SSP)

Up to 26 weeks per

continuous period of absence

89.35

 Pension Thresholds

Frequency

Lower Threshold

Trigger Threshold

Upper Threshold

Tax Year 2023/2024

Weekly

120.00

192.00

967.00

2 Weekly

240.00

384.00

1934.00

Monthly

520.00

833.00

4189.00

Tax Year 2022/2023

Weekly

120.00

192.00

967.00

2 Weekly

240.00

384.00

1934.00

Monthly

520.00

833.00

4189.00

Tax Year 2021/2022

Weekly

120.00

192.00

967.00

2 Weekly

240.00

384.00

1934.00

Monthly

520.00

833.00

4189.00

Tax Year 2020/2021

Weekly

120.00

192.00

962.00

2 Weekly

240.00

384.00

1924.00

Monthly

520.00

833.00

4167.00

Tax Year 2019/2020

Weekly

118.00

192.00

962.00

2 Weekly

236.00

384.00

1924.00

Monthly

512.00

833.33

4167.00

 AEO Rate Tables - Council Tax (CTAEO)

Frequency

Earnings Exceeding

Earnings Not Exceeding

Type

Deduction Rate (%)

Excess (%)

Effective Date 01/04/2007

Weekly

0

75

Percentage

0

 

Weekly

75

135

Percentage

3

 

Weekly

135

185

Percentage

5

 

Weekly

185

225

Percentage

7

 

Weekly

225

355

Percentage

12

 

Weekly

355

505

Percentage

17

 

Weekly

505

505

Percentage

17

50

2 Weekly

0

150

Percentage

0

 

2 Weekly

150

270

Percentage

3

 

2 Weekly

270

370

Percentage

5

 

2 Weekly

370

450

Percentage

7

 

2 Weekly

450

710

Percentage

12

 

2 Weekly

710

1010

Percentage

17

 

2 Weekly

1010

1010

Percentage

17

50

Monthly

0

220

Percentage

0

 

Monthly

220

400

Percentage

3

 

Monthly

400

540

Percentage

5

 

Monthly

540

660

Percentage

7

 

Monthly

660

1040

Percentage

12

 

Monthly

1040

1480

Percentage

17

 

Monthly

1480

1480

Percentage

17

50

 AEO Rate Tables - Welsh Council Tax (CTAEO)

Frequency

Earnings Exceeding

Earnings Not Exceeding

Type

Deduction Rate (%)

Excess (%)

Effective Date 01/04/2022

Weekly

0

105.00

Percentage

0

 

Weekly

105.00

190.00

Percentage

3

 

Weekly

190

260

Percentage

5

 

Weekly

260

320

Percentage

7

 

Weekly

320

505

Percentage

12

 

Weekly

505

715

Percentage

17

 

Weekly

715

Percentage

17

50

2 Weekly

0

210

Percentage

0

 

2 Weekly

210

380

Percentage

3

 

2 Weekly

380

520

Percentage

5

 

2 Weekly

520

640

Percentage

7

 

2 Weekly

640

1010

Percentage

12

 

2 Weekly

1010

1430

Percentage

17

 

2 Weekly

1430

Percentage

17

50

Monthly

0

430

Percentage

0

 

Monthly

430

780

Percentage

3

 

Monthly

780

1050

Percentage

5

 

Monthly

1050

1280

Percentage

7

 

Monthly

1280

2010

Percentage

12

 

Monthly

2010

2860

Percentage

17

 

Monthly

2860

Percentage

17

50

 AEO Rate Tables - Direct Earnings Attachment (DEA)

Frequency

Earnings Exceeding

Earnings Not Exceeding

Type

Deduction Rate (%)

Excess (%)

Effective Date 01/04/2013

Weekly

0

100

Percentage

0

 

Weekly

100

160

Percentage

3

 

Weekly

160

220

Percentage

5

 

Weekly

220

270

Percentage

7

 

Weekly

270

375

Percentage

11

 

Weekly

375

520

Percentage

15

 

Weekly

520

-

Percentage

20

 

2 Weekly

0

200

Percentage

0

 

2 Weekly

200

320

Percentage

3

 

2 Weekly

320

440

Percentage

5

 

2 Weekly

440

540

Percentage

7

 

2 Weekly

540

750

Percentage

11

 

2 Weekly

750

1040

Percentage

15

 

2 Weekly

1040

-

Percentage

20

 

Monthly

0

430

Percentage

0

 

Monthly

430

690

Percentage

3

 

Monthly

690

950

Percentage

5

 

Monthly

950

1160

Percentage

7

 

Monthly

1160

1615

Percentage

11

 

Monthly

1615

2240

Percentage

15

 

Monthly

2240

-

Percentage

20

 

 AEO Rate Tables - Direct Earnings Attachment Higher (DEA Higher)

Frequency

Earnings Exceeding

Earnings Not Exceeding

Type

Deduction Rate (%)

Excess (%)

Effective Date 01/04/2013

Weekly

0

100

Percentage

5

 

Weekly

100

160

Percentage

6

 

Weekly

160

220

Percentage

10

 

Weekly

220

270

Percentage

14

 

Weekly

270

375

Percentage

22

 

Weekly

375

520

Percentage

30

 

Weekly

520

-

Percentage

40

 

2 Weekly

0

200

Percentage

5

 

2 Weekly

200

320

Percentage

6

 

2 Weekly

320

440

Percentage

10

 

2 Weekly

440

540

Percentage

14

 

2 Weekly

540

750

Percentage

22

 

2 Weekly

750

1040

Percentage

30

 

2 Weekly

1040

-

Percentage

40

 

Monthly

0

430

Percentage

5

 

Monthly

430

690

Percentage

6

 

Monthly

690

950

Percentage

10

 

Monthly

950

1160

Percentage

14

 

Monthly

1160

1615

Percentage

22

 

Monthly

1615

2240

Percentage

30

 

Monthly

2240

-

Percentage

40

 

 AEO Rate Tables - Scottish Earnings Arrestment (EA)

Frequency

Earnings Exceeding

Earnings Not Exceeding

Type

Deduction Rate (£)

Excess (%)

Effective Date 06/04/2023

Weekly

0

150.94

Value

0

0

Weekly

150.94

545.57

Value

4

19

Weekly

545.57

820.21

Value

74.98

23

Weekly

820.21

Value

138.15

50

2 Weekly

0

301.88

Value

0

0

2 Weekly

301.88

1091.14

Value

8

19

2 Weekly

1091.14

1640.42

Value

149.96

23

2 Weekly

1640.42

Value

276.30

50

Monthly

0

655.83

Value

0

0

Monthly

655.83

2370.49

Value

15

19

Monthly

2370.49

3563.83

Value

325.79

23

Monthly

3563.83

Value

600.25

50

Effective Date 06/04/2022

Weekly

0

130.73

Value

0

0

Weekly

130.73

472.54

Value

4

19

Weekly

472.54

710.42

Value

64.94

23

Weekly

710.42

Value

119.66

50

2 Weekly

0

261.46

Value

0

0

2 Weekly

261.46

945.08

Value

8

19

2 Weekly

945.08

1420.84

Value

129.89

23

2 Weekly

1420.84

Value

239.31

50

Monthly

0

566.51

Value

0

0

Monthly

566.51

2047.65

Value

15

19

Monthly

2047.65

3078.47

Value

281.42

23

Monthly

3078.47

Value

518.51

50

Effective Date 06/04/2019

Weekly

0

122.28

Value

0

 

Weekly

122.28

442

Value

4

Deduction rate value or 19% of earnings exceeding 122.28, whichever is the greater.

Weekly

442

664.50

Value

60.75

Deduction rate value plus 23% of earnings exceeding 442.00.

Weekly

664.50

Value

111.92

Deduction rate value plus 50% of earnings exceeding 664.50.

2 Weekly

0

244.56

Value

0

 

2 Weekly

244.56

884

Value

8

Deduction rate value or 19% of earnings exceeding 244.56, whichever is the greater.

2 Weekly

884

1329

Value

121.49

Deduction rate value plus 23% of earnings exceeding 884.00.

2 Weekly

1329

Value

223.84

Deduction rate value plus 50% of earnings exceeding 1329.00.

Monthly

0

529.90

Value

0

 

Monthly

529.90

1915.32

Value

15

Deduction rate value or 19% of earnings exceeding 529.90, whichever is the greater.

Monthly

1915.32

2879.52

Value

263.23

Deduction rate value plus 23% of earnings exceeding 1915.32.

Monthly

2879.52

Value

485

Deduction rate value plus 50% of earnings exceeding 2879.52.

 

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