SCHEDULE 2 SCALE OF COSTS
Regulation 8(1)
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.	