How we recover unpaid Council Tax

Make deductions from your wages, salary or welfare benefits, bailiff action, other recovery actions.

Make deductions from your wages or salary

We will send an attachment of earnings order to you and your employer confirming the liability order details and total Council Tax debt to be repaid.

Your employer is legally required to follow our order.

Your employer’s payroll department will set up payments to be made to us on a daily, weekly, or monthly basis, depending on how you are paid.

The payments will run until your debt is paid.

You cannot challenge the deductions taken from your wages or salary.

How the deductions are calculated

The amount deducted from your wages or salary is calculated as a percentage of your daily, weekly or monthly net pay.

Your net pay is the amount of money you receive after deductions have been made for: 

  • PAYE (Pay As You Earn) taxes
  • National Insurance (NI) contributions
  • pension contributions

How much you will pay

The tables show the attachment of earnings deductions which could be taken from your salary or wages. The percentages are set by central government.

Percentage deductions from monthly pay
Net monthly earnings Percentage deducted
Up to £300 0%
£300.01 to £550 3%
£550.01 to £740 5%
£740.01 to £900 7%
£900.01 to £1,420 12%
£1,420.01 to £2,020 17%
£2,020.01 or more 17% (amount up to £2,020.01) and 50% (amount above £2,020.02)
Percentage deductions from weekly pay
Net weekly earnings Percentage deducted
Up to £75 0%
£75.01 to £135 3%
£135.01 to £185 5%
£185.01 to £225 7%
£225.01 to £335 12%
£335.01 to £505 17%
£505.01 or more 17% (amount up to £505.01) and 50% (amount above £505.02)
Percentage deductions from daily pay
Net daily earnings Percentage deducted
Up to £11 0%
£11.01 to £20 3%
£20.01 to £27 5%
£27.01 to £33 7%
£33.01 to £52 12%
£52.01 to £72 17%
£72.01 or more 17% (amount up to £72.01) and 50% (amount above £72.02)

Calculation guidance for employers

2 weekly (fortnightly) pay calculation: the total net pay is divided by two and the weekly earnings table is used to calculate the percentage rate.

4 weekly (monthly) pay calculation: the total net pay is divided by four and the weekly earnings table is used to calculate the percentage rate.

What you can do

The main action you can take is to continue to pay your regular instalments in full and on time.

To further help your situation, you can contact us to:

  • tell us if there's a change to your employment – this must be done within 14 days of the change or you could be fined
  • set up an attachment of earning order to start paying us back

Contact us

By taking action yourself, you will stop:

  • your unpaid debt being sent to a bailiff (also called ‘enforcement agent’)
  • extra costs being added to your Council Tax account