An Attachment of Earnings Order (AEO) is a court instruction requiring your employer to deduct money directly from your wages to pay off a specific debt — most commonly unpaid council tax arrears, magistrates' court fines, county court judgment debts, or child maintenance (issued as a Deduction from Earnings Order by the Child Maintenance Service). Employers are legally required to comply within 7 days of receipt. The court sets a Protected Earnings Rate that guarantees a minimum weekly take-home the deduction cannot breach. This guide explains the types, the protected earnings threshold, priority rules for multiple orders + what appears on your payslip.
Verified against 2 official sources · Last reviewed 14 June 2026
Council Tax AEO: local authority for unpaid council tax
Fine AEO: magistrates' court for unpaid fines
Judgment Debt AEO: county court for judgment debts (CCJ)
Child Support Deduction from Earnings Order (DEO): CMS for child maintenance
Protected earnings
Court sets a Protected Earnings Rate (PER) — minimum weekly take-home the employer cannot go below. Any deduction that would breach PER is capped at what's available above it.
Employer duties
Comply within 7 days of receipt
Deduct the specified amount (or table rate for council tax AEO)
Pay HMRC/court/CMS by 19th of following month
Issue employee with breakdown on payslip
Deduct £1 admin fee per deduction (employer's own retention)
On your payslip
AEO deductions appear as a line item labelled with the order type. Cumulative reduction from take-home.
Multiple AEOs
Priority order:
1. Maintenance orders
2. Fine AEOs
3. Council tax AEOs (order received)
4. Judgment debts (order received)
Ending an AEO
Full debt paid → automatic end + court notifies employer
Change of employer → old employer notifies court/CMS + AEO transferred
Discharge order (agreement with creditor) → court cancels AEO
In short
AEO = mandatory deduction from wages. Protected earnings floor ensures minimum take-home. Employer complies within 7 days.
Frequently asked questions
Can I refuse an Attachment of Earnings Order?
Employer can't refuse. You may apply to court to vary the amount if the deduction causes hardship (below PER).
Will my employer be told what the debt is for?
Yes — the type of AEO is shown on the court order (council tax, fine, judgment). Employers see the category but rarely the underlying details.
Does an AEO show on my credit report?
The underlying debt (e.g. CCJ) shows. The AEO itself doesn't add extra information but signals the debt is being enforced.
Can multiple AEOs run at once?
Yes — priority order applies. Combined deductions cannot breach the Protected Earnings Rate.
How long does an AEO last?
Until the debt (plus court fees + interest) is paid in full, or the court discharges the order.
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Last reviewed: 14 June 2026.
Next review due 14 December 2026.
Disclaimer: This page provides general information based on published HMRC and gov.scot figures. It is not personal tax or financial advice. For your specific situation, please consult a qualified accountant or contact HMRC directly.