Tax Credits Act 2002 Schedule 3 paragraph 3

Judgments Enforcement (Northern Ireland) Order 1981

Schedule 3 paragraph 3 amends the definition of "earnings" in Northern Ireland's judgments enforcement legislation to ensure that tax credits cannot be seized through attachment of earnings orders.

• This paragraph amends Article 3 of the Judgments Enforcement (Northern Ireland) Order 1981, which defines "earnings" for the purposes of attachment of earnings orders.
• Tax credits, as defined in the Tax Credits Act 2002, are added to the list of sums that do not count as "earnings".
• The effect is that tax credits are protected from being deducted from a person's income when a court issues an attachment of earnings order to recover a debt in Northern Ireland.
• This protection mirrors similar provisions elsewhere in the UK, ensuring that tax credits remain available to support families and individuals regardless of debt enforcement proceedings.