Attachment orders have a few significant issues that limit their use in practice:

• The attached pension would cease on the death of the pension holder.  Normally life assurance is bought to protect the ex-spouse should this happen.
• The attached pension ceases on re-marriage of the ex-spouse.
• The attachment is expressed as a percentage of the final pension amounts payable.  This will include pensions acccrued before and after marriage.  Therefore attachment is normally only suitable on pensions in or near payment.
• The pension is taxed in full in when received by the pension holder, with no tax paid by the ex-spouse.  This may mean some of the pension being taxed at higher rates of tax, and that the ex-spouse cannot take advantage of her personal allowances in retirement.

In addition there are some implementation issues to watch out for:

• Is it clear whether the attached income is a percentage of the gross or net figure?
• Have the attachment percentages for the lump sum death benefits and tax-free lump sum been defined, as well as the for the pension income?