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Council Tax attachment of earnings orders

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2. Guidance for employers

Any CTAEOs you receive will confirm:

  • the name and payroll number (if known) of the employee who owes council tax
  • the amount that has to be paid
  • the council tax reference number you need to use as a payment reference

Deductions

Deductions should begin as soon as possible after the order has been received. We must receive the deducted amounts by the 18th day of the month following the month in which the deduction was made.

As well as the deducted amount you can deduct £1 per transaction from your employee's salary towards administrative costs. A statement of the total amount deducted (including the £1 administrative costs) should be given to your employee.

Deductions should be made each pay day until the total amount has been paid.

If the employee has moved on or has never been in your employment, you need to let us know within 14 days and then you no longer need to do anything.

Earnings include:

  • wages or salary (including any fees, bonus, commission, overtime pay or other additions to wages or salary payable under a contract of service)
  • statutory sick pay

Earnings do not include:

  • public departments of the Government of Northern Ireland or of a territory outside the United Kingdom sums
  • armed forces pay and allowances
  • social security benefits or allowances (including maternity pay)
  • disability benefits or allowances
  • wages payable to a person as a seaman, other than as a seaman of a fishing boat
  • youth training allowances

The amount to be deducted depends on the total net earnings received by the employee. See the tables on the following pages for the percentage to be deducted according to the amount of net earnings and the frequency of the pay period.