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Council Tax

What is a CTAEO?

A Council Tax Attachment of Earnings Order (CTAEO) is a legal document that we issue to your employer. It requires your employer to take money from your wage and pay it straight towards any outstanding Council Tax.

We will always send you a copy of any attachment of earnings orders that we send to your employer.

Why is a CTAEO issued?

We issue a CTAEO because you have not paid your Council Tax by the date shown on your bill and no arrangement for payment has been made or kept up.

We apply to the Magistrates Court, for them to grant a Liability Order against you. This then allows us to issue a CTAEO.

How long does a CTAEO last?

Deductions will be made each pay day until the total amount in the order has been paid in full to us.

When will deductions start?

Your employer will start making deductions from your wages as soon as possible.

How much has to be paid?

A deduction is made on your total net earnings. The deduction rate percentages [PDF, 68Kb] are set by central government.

View the Attachment of Earnings Calculations.

I am a debtor, what do I need to do?

  • you should provide us with correct and accurate information when we request it
  • you must tell us if you change employment, within 14 days of the change
  • you could face a fine if you fail to notify us.

Can I make an alternative arrangement to pay?

The only way to stop a CTAEO is to pay the amount in full. Otherwise, the CTAEO will not be stopped until the bill amount has been cleared by deductions from your wage.

What if I don’t agree I owe the money?

If you think the amount on the CTAEO is wrong, or it should not have been issued at all, then you should contact us immediately.

How will I know how much I have left to pay?

Your employer will keep a record of how much you have paid and how much is left to clear your bill. They should stop making deductions once the amount has been paid in full.

What if I change jobs or stop work?

You must tell us immediately. If you have changed jobs, you should tell us your new employment details. If you are no longer working you must contact us to discuss your situation and payment of the outstanding amount.

Notify us of a change of job - complete section 1

I am an employer, what do I need to do?

On receiving a CTAEO:

  • arrange to make deductions from the employee's net earnings as soon as possible

  • pay the deductions to us, by the 19th day of the month following the month of the deduction. Payments should be made by BACS. Our bank details are as follows:

    • National Westminster

    • Bank Sort Code: 62-28-41

    • Bank Account No: 04815939

  • please provide a schedule with all payments and include the CTAEO reference number. If you are making more than one payment for the same employee in respect of two separate orders, then please ensure that the schedule identifies the order for which each deduction amount relates. You can do this by quoting the date of the liability order which can be found on the CTAEO.

  • you are not required to list CTAEOs where no deduction has been made, although you may wish to do so to demonstrate there has not been an accidental omission. You must tell the employee about each deduction when you provide their pay statement. This should also include the total amount of deductions made or their outstanding balance to be repaid.

  • if you receive a CTAEO for someone who is no longer, or has never been, in your employment then you should inform us ( in writing within 14 days. Your responsibility to do anything under the order will then stop.

What happens if a debtor leaves our employment?

You need to notify us in writing within 14 days of an employee leaving your employment. The CTAEO will cease from the pay day following termination of employment. Once you have notified us and made the final payment, nothing more is required from you.

Administration costs

The Regulations allow you to deduct an extra £1 from your employee’s earnings each time you make a deduction under a CTAEO towards your administrative costs. This amount must be included when you notify your employee about deductions made.

How do I get further guidance?

Further guidance can be found in our Attachment of Earnings Order - A guide for employers and debtors leaflet [PDF, 56Kb]

If you need any further guidance please contact us.