1. For levying distress—
(i) where the sum demanded and due does not exceed £100 | £12.50 |
(ii) where the sum 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 and ¼% on any additional sum. |
2. For attending to levy distress where the levy is not made, the reasonable costs and charges for attending to levy, not exceeding the fees which would have been due under paragraph 1 if the distress had been levied; the costs and charges are subject to taxation under rule 11.
3. For taking possession—
(i)where a man is left in physical possession, £4.50 per day
(ii)where walking possession is taken, 45p per day
Note: The charge for walking possession is payable only if a walking possession agreement in Form 8 has been concluded.
A man left in possession must provide his own board in every case.
The possession fee is payable in respect of the day on which the distress is levied, but a fee for physical possession must not be charged where a walking possession agreement is signed at the time when the distress is levied.
4. For appraisement, at the request in writing of the tenant, the reasonable fees, charges and expenses of the broker, subject to taxation under rule 11.
5. For attending to remove, the reasonable costs and charges attending the removal; the costs and charges are subject to taxation under rule 11.
6. For sale—
(i)where the sale is held on the auctioneer’s premises, for commission to the auctioneer, an inclusive charge to include all out-of-pocket expenses of 15% on the sum realised, and the reasonable cost of advertising, removal and storage.
(ii)where the sale is held on the debtor’s premises, for commission to the auctioneer, in addition to out-of-pocket expenses actually and reasonably incurred, 7½% on the sum realised.
7. Reasonable fees, charges and expenses where distress is withdrawn or where no sale takes place, and for negotiations between landlord and tenant respecting the distress, subject to taxation under rule 11.
8. For the purpose of calculating any percentage charges a fraction of £1 is to be reckoned as £1 but any fraction of a penny in the total amount of the fee so calculated is to be disregarded.
9. In addition to any amount authorised by this Table 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.