Legislation
Scottish Earnings Arrestments (proposed)
Date
Tax year 2023 to 2024
Summary
The National Insurance rates and Earnings Limits in the tax year 2023 to 2024.
| Deduction period | Net earnings | Deduction* | Net earnings | Deduction* | Net earnings | Deduction* | Net earnings | Deduction* |
|---|---|---|---|---|---|---|---|---|
| Daily earnings | Not exceeding £21.56 | 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 |
| Weekly earnings | Not exceeding £150.94 | Nil | Exceeding £150.94 but not exceeding £545.57 | £4 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 |
| Monthly earnings | 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 |
The Scottish Parliament has proposed to undertake a further revision of the Scottish Earnings Arrestment tables for April 2023. See deduction tables below.
*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.
