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Regulation 6
1. Any of the following goods and chattels which are located in a dwelling house at which distress is being levied and are reasonably required for the domestic needs of any person residing in that dwelling house—
(a)beds and bedding;
(b)household linen;
(c)chairs and settees;
(d)tables;
(e)food;
(f)lights and light fittings;
(g)heating appliances;
(h)curtains;
(i)floor coverings;
(j)furniture, equipment and utensils used for cooking, storing or eating food;
(k)refrigerators;
(l)articles used for cleaning, mending, or pressing clothes;
(m)articles used for cleaning the home;
(n)furniture used for storing—
(i)clothing, bedding or household linen;
(ii)articles used for cleaning the home;
(iii)utensils used for cooking or eating food;
(o)articles used for safety in the home;
(p)toys for the use of any child within the household;
(q)medical aids and medical equipment.
2. Any of the following items which are located in premises used for the purposes of any profession, trade or business—
(a)fire fighting equipment for use on the premises;
(b)medical aids and medical equipment for use on the premises.
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. |
Regulation 3(1)
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