Regulation 8(1)
SCHEDULE 2SCALE OF COSTS
| Matter | Costs |
|---|---|
| (1) | (2) |
1. For attending to levy distress where payment is made of an amount of relevant tax due and distress is not levied: | £12.50. |
2. For levying distress— (a)where an amount of relevant tax demanded and due does not exceed £100: | £12.50. |
(b)where an amount of relevant tax demanded and due exceeds £100: | 12½% on the first £100, 4% on the next £400, 2½% on the next £1,500, 1% on the next £8,000, ¼% on any additional sum. |
3. For taking possession of distrained goods— (a)where a person remains in physical possession of goods at the place where distress was levied (the person to provide his own food and lodgings): | £4.50 per day. |
(b)where possession is taken under a walking possession agreement: | £7.00. |
4. For appraising goods upon which distress has been levied: | Reasonable costs of appraisement. |
5. For arranging removal and storage of goods upon which distress has been levied: | Reasonable costs of arrangement. |
6. For removing and storing goods upon which distress has been levied: | Reasonable costs of removal and storage. |
7. For advertising the sale of goods upon which distress has been levied: | Reasonable costs of advertising. |
8. For selling the distress— (a)where a sale by auction is held at the auctioneer’s premises: | 15% of the sum realised. |
(b)where a sale by auction is held elsewhere: | 7½% of the sum realised and the auctioneer’s reasonable costs. |
(c)where a sale by other means is undertaken: | 7½% of the sum realised and reasonable costs. |
9. In addition to any amount specified in this scale in respect of the supply of goods or services on which value added tax is chargeable there may be added a sum equivalent to value added tax at the appropriate rate on that amount. | |