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HMRC internal manual

Collection of Student Loans Manual

SL repayments: order of deduction: order of deduction - Scotland

Scottish Court Orders

In Scotland, employers may be required to apply an

  • Earnings Arrestment
  • Current Maintenance Arrestment

Or a

  • Conjoined Arrestment Order

If any of these are to be applied for a pay period, then no StudentLoan deductions should be made.

Deduction of Earnings Order

If a Scottish employer is required to operate a Deduction of Earnings Order (DEO), thenthe same rules apply as for any other employer. The Student Loan deduction should be madeafter the DEO, (which is a priority order), and must not breach the protected earningslevel set in the DEO.

Scottish Court Orders AND Deduction of Earnings Order

If an employer is required to apply both a DEO and a Scottish Court Order for the sameemployee, then no Student Loan deduction should be made.