Council Tax and business rates recovery procedure policy

Attachment of earnings

Where the council is aware of a council taxpayer’s employment details they will, in most cases, issue an order to the taxpayer’s employers to make deductions from their earnings. Employers are legally required to comply with the order and may deduct a nominal charge which is defined in law for each deduction made towards the costs of administering the order.

The amount being received under the order will be reviewed on a regular basis and where it is felt that this is insufficient to clear the debt outstanding within a reasonable time, the council may either request a further attachment to earnings order to be made (maximum of 2) or cancel the attachment and take alternative action to recover the amount due.

In cases where a taxpayer will suffer hardship because of an attachment order, the circumstances of individual cases will be considered with a view to taking alternative action. This will usually be an arrangement to pay a lower amount than that prescribed under an attachment order which is acceptable to the council.

An attachment to earnings will only be cancelled in exceptional circumstances where suitable alternative action can be agreed.