§ Mr. MichaelTo ask the Secretary of State for Wales what advice has been given to employers in Wales about their responsibility for collecting cash from poll tax defaulters.
§ Mr. Peter WalkerAttachment of earnings is one of the remedies which is available to a charging authority that has obtained a liability order from a magistrates court in respect of a individual who has failed to pay the community charge. The attachment order served on employers will contain all the information necessary for the correct deduction to be made.
Community charge practice note No. 15, "Enforcement of the Community Charge", sets out a model form and explanatory notes which a local authority may use in correspondence with individual employers. Employers will be entitled to deduct £1 towards their administrative expenses each time an attachment is made.