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Attachment of Earnings Orders UK 2026: AEO, DEO, CCJ Explained

Sarah Whitfield, ACA8 min read

If your UK payslip shows AEO, DEO, CCJ, or Court Order, your employer has been legally required to deduct money from your wages and pay it directly to a third party - typically a court, the Child Maintenance Service, your local council, or HMRC. This guide explains each type, what your employer can and cannot do, and how to dispute or settle the underlying debt.

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Quick reference: the major order types

Order typeIssued byCommon reasonMax deduction
Attachment of Earnings Order (AEO)County CourtCCJ for unpaid debt, council tax arrears, court finesVariable - Schedule 3 protected earnings
Direct Earnings Attachment (DEA)DWPOverpaid benefits, recoverable Universal Credit advances20% of net earnings (or 40% in special cases)
Deduction from Earnings Order (DEO)Child Maintenance ServiceUnpaid child maintenanceVariable - protected earnings rate
Earnings ArrestmentScottish courtsEquivalent of AEO in ScotlandSpecific Scottish protected minima
Council Tax Attachment of Earnings Order (CTAEO)Local council via magistrates' courtUnpaid council taxSpecific table - see below

AEO - Attachment of Earnings Order

The most common type. Issued by a County Court when you have an unpaid CCJ (County Court Judgment) and the creditor applies for enforcement against your wages.

How it works

  1. Creditor obtains a CCJ against you for an unpaid debt.
  2. You don't pay the CCJ within the time allowed (usually 28 days).
  3. Creditor applies for AEO - court fee currently £119.
  4. Court issues AEO and serves it on your employer.
  5. Your employer must comply within the next pay period - failure to comply is a criminal offence carrying fines of up to £500.

How much is deducted

The court applies the Schedule 3 deduction table based on your net earnings ("attachable earnings"). Roughly:

For 2026/27, the PER is approximately:

Above the PER, the deduction is typically 17-22% of attachable earnings.

What your employer must do

DEA - Direct Earnings Attachment

Issued by DWP to recover overpaid benefits, recoverable advances, or other DWP-debt.

How it works

DWP sends the DEA directly to your employer (no court order required - DEAs are administrative orders under the Welfare Reform Act 2012).

How much is deducted

Two rates:

The deduction stops automatically when the debt is repaid. Unlike AEO, there's no court fee or formal hearing.

Your rights

DEO - Deduction from Earnings Order (Child Maintenance Service)

Issued by the Child Maintenance Service (CMS) to recover unpaid or underpaid child maintenance.

How it works

  1. CMS calculates your maintenance liability based on income.
  2. You miss payments or pay late.
  3. CMS issues a DEO to your employer for the regular maintenance + arrears.
  4. Employer must implement within next pay period.

How much is deducted

The CMS deduction includes:

The total deduction must leave you with at least the Protected Earnings Rate - currently 60% of net earnings.

Disputing the maintenance figure

If you believe the maintenance liability is wrong (e.g. your income has changed, your contact arrangements have changed), contact CMS directly on 0345 266 8792. You cannot have the DEO suspended just because you disagree with the underlying calculation - but the calculation itself can be revised.

CTAEO - Council Tax Attachment of Earnings Order

Issued by a magistrates' court at the local council's request when you have unpaid council tax.

How it works

The deduction follows a fixed table based on your net weekly/monthly earnings:

Net weekly earningsDeduction
Up to £75Nil
£75-£1353%
£135-£1855%
£185-£2257%
£225-£35512%
£355-£50517%
Above £50517% + 50% of excess over £505

These deduction percentages are higher than for personal-debt AEOs because council tax is treated as a priority debt.

Multiple orders simultaneously

If you have multiple orders, your employer applies them in priority order:

  1. DEO (child maintenance) - first priority.
  2. CTAEO (council tax) - second priority.
  3. AEO (CCJ) - third priority.
  4. DEA (DWP) - applied last.

The cumulative deduction cannot leave you below the protected earnings rate. If your total proposed deductions would breach this, the lower-priority orders are partially or fully suspended until your earnings or circumstances change.

What you cannot challenge through your employer

Your employer is legally compelled to comply with any properly-served order. They cannot:

The employer is enforcing a court order or a statutory administrative order. To change the deduction, you must change the order itself by going back to the court / DWP / CMS.

How to challenge or stop the deduction

Challenge route 1 - Pay the debt in full

The fastest route. If you can pay the underlying debt (CCJ, council tax arrears, etc.) in full, the order stops at the next pay period after the creditor confirms receipt.

Challenge route 2 - Apply to vary the order

If the deduction is causing genuine hardship, apply to the issuing court (or CMS, or DWP) to vary the order:

You'll need bank statements, evidence of essential expenses, and a clear narrative of why the current deduction is unaffordable.

Challenge route 3 - Apply to suspend the order

If the deduction is causing severe hardship, you can apply to suspend the order for a fixed period. The court considers your essential expenditure, dependants, and any sudden change of circumstances (job loss, illness, redundancy).

Common payslip issues with deduction orders

  1. Order applied without notice - your employer should give you written notice when an order arrives. If not, ask payroll for a copy.
  2. Deduction continues after debt cleared - verify with the issuing creditor and forward confirmation to your employer.
  3. Wrong amount - check the order amount against your payslip. The employer might have applied the wrong table or wrong PER.
  4. Order applied to gross instead of net - common error. The deduction should be calculated on attachable earnings (broadly, net pay after tax/NI/pension), not gross.

When to talk to a debt advice service

If you have multiple orders, are at risk of more orders, or are struggling to manage the underlying debt:

These services can help you negotiate Debt Management Plans (DMP), Individual Voluntary Arrangements (IVA), or Bankruptcy if the underlying debt is overwhelming.

Disclaimer

PayslipIQ provides automated educational guidance based on the figures you supply. It is not regulated debt advice. Attachment orders enforce court or statutory decisions; for unaffordable deductions or disputed underlying debts, contact StepChange (0800 138 1111), National Debtline (0808 808 4000), or Citizens Advice. For court-order variations, you may need representation from a solicitor or law centre.

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PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.

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