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The Stamp Duty Land Tax (Administration) Regulations 2003
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PART 1FEES CHARGEABLE ON OR IN CONNECTION WITH THE LEVYING OF DISTRESS
| Action taken in connection with the levying of distress | Fees |
|---|---|
| For making a visit to premises with a view to levying distress (whether the levy is made or not). | A sum not exceeding £12.50. |
| Levying distress where the total sum charged is £100 or less. | £12.50. |
| Levying distress where the total sum charged is more than £100. | 12½ per cent. on the first £100 of the amount to be recovered; 4 per cent. on the next £400; 2½ per cent. on the next £1,500; 1 per cent. on the next £8,000; ¼ per cent. on any additional sum. |
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