Priorities between Attachment of Earnings Orders
Priorities between AEOs where all orders concerned are made post 31.03.93
Council Tax Attachment of Earnings Orders
| Action for employer | relevant regulations |
|---|---|
Council Tax AEOApply AEOs in date order, applying later order to residue of earnings (but see note 3) | Regulation 42(1) of Council Tax (administration and Enforcement) Regulations (SI 1992/613, as substituted by SI 1992/3008 and 1998/295) |
Council Tax AEO and 1971 Act AEOApply AEOs in date order, applying later order to residue of earnings (but see note 1) | Regulation 42(2) of Council Tax (administration and Enforcement) Regulations (SI 1992/613, as substituted by SI 1992/3008) |
Council Tax AEO and Child Support DEOApply AEOs in date order, applying later order to residue of earnings | Regulation 42(2) of Council Tax (administration and Enforcement) Regulations (SI 1992/613, as substituted by SI 1992/3008) |
Council Tax AEO and community charge AEOProcess CCAEO when received, applying it to residue of earnings | Net earnings as defined in regulation 27(1) of Community Charge (Administration and Enforcement) Regulations (SI 1989/438, as amended by SI 1992/219 and 1993/775) |
Community Charge AEOApply AEOs in date order, applying later order to residue of earnings | Regulation 37A(2) of Community Charge (Administration and Enforcement) Regulations (as inserted into SI 1989/438, by SI 1993/775) |
Community Charge AEO and 1971 ACT AEOApply AEOs in date order, applying later order to residue of earnings (but see note 2) | Regulation 37A(3) of Community Charge (Administration and Enforcement) Regulations (as inserted into SI 1989/438, by SI 1993/775) |
Community Charge AEO and Child Support DEOApply AEOs in date order, applying later order to residue of earnings | Regulation 24 of Child Support (Collection and Enforcement) Regulations (SI1992/1989) |
Community Charge AEO and Council Tax AEOProcess CTAEO when received, applying it to residue of earnings | Net earnings as defined in regulation 32 of SI 1992/613, as amended by SI 1993/773 |
Note (1)
An employer shall not deal with a 'non-priority order' until he has dealt with the council tax AEO or AEOs and any other order under the Attachment of Earnings Act 1971 or section 31(2) of the Child Support Act 1991.
In this context a 'non-priority order' is an order made on or after 1st April 1993 under the 1971 Act either wholly or in part in respect of the payment of a judgment debt or payments under an administration order.
Note (2)
An employer shall not deal with a 'non-priority order' until he has dealt with the community charge AEO or AEOs, and any other order under the Attachment of Earnings Act 1971 or section 31(2) of the Child Support Act 1991.
In this context a 'non-priority order' is an order made on or after 1st April 1993 under the 1971 Act either wholly or in part in respect of the payment of a judgment debt or payments under an administration order.
Note (3)
If there are already two or more CTAEOs in payment from the same billing authority, then no further CTAEO can be actioned for that authority and they should be notified accordingly.
Priorities between Community Charge AEOs, Council Tax AEOs and 1971 Act AEOs made on or before 31.03.93 and other AEOs
Community charge order made on or before 31 March 1993 in payment.
| Action for employer | relevant regulations | |
|---|---|---|
| 1971 Act order received | 1971 Act order to be dealt withon the basis of the residue ofearnings | Regulation 37(2)(b) of the Community Charge (Administration and Enforcement) Regulations (SI 1989/438) |
Further pre 31 March 1993 community charge order received Further post 31 March 1993 community charge order received | Must wait until first community charge order cleared
Must wait until first community charge order cleared | Regulation 37(1) of the Community Charge (Administration and Enforcement) Regulations (SI 1989/438) (New regulation 37A inserted by SI 1993/775 only applies where all orders are made after 31 March 1993) |
Child Support Act order received | Apply orders in date order, applying later order to residue of earnings | Regulation 24(2)(b) of Child Support (Collection and Enforcement) Regulations (SI 1992/1989) |
Council tax order received | Process council tax order when received on basis of residue of earnings | Net earnings as defined in regulation 32 of the Council Tax (Administration and Enforcement) Regulations (SI 1992/613, as amended by SI 1993/773) |
1971 Act order made before 1 April 1993 in payment
| ||
Pre 31 March 1993 community charge order received Post 31 March 1993 community charge order received | Must wait until 1971 Act order cleared
Must wait until 1971 Act order cleared | Regulation 37(2)(a) of the Community Charge (Administration and Enforcement) Regulations (SI 1989/438) (New regulation 37A inserted by SI 1993/775 only applies to orders made after 31 March 1993) |
Council tax order received | Apply AEOs in date order, applying later order to residue of earnings (view note (1)) | Regulation 42(2) of Council Tax (administration and Enforcement) Regulations (SI 1992/613, as substituted by SI 1992/3008) |
Note (1)
An employer shall not deal with a 'non-priority order' until he has dealt with the council tax AEO or AEOs and any other order under the Attachment of Earnings Act 1971 or section 31(2) of the Child Support Act 1991.
In this respect a 'non-priority order' is an order made under the 1971 Act either wholly or in part in respect of the amount of a judgment debt or payments under an administration order.
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