The Community Charges (Administration and Enforcement) Regulations 1989

Regulation 17(1)

SCHEDULE 1 PERSONAL AND STANDARD COMMUNITY CHARGE INSTALMENT SCHEME

PART I payment of the aggregate amount

1.—(1) This paragraph applies where the demand notice is issued on or before 31st December in the relevant year, but has effect subject to paragraph 3.

(2) The aggregate amount is to be payable in monthly instalments, the number of such instalments being 10 or, if less, the number of whole months remaining in the relevant year after the issue of the notice less one.

(3) The months in which the instalments are payable must be uninterrupted, but subject to that (and to paragraph 4) are to be such months in the relevant year as are specified in the notice; and the instalments are to be payable on such day in each month as is so specified.

(4) If the aggregate amount divided by the number of instalments gives an amount which is a multiple of 10 pence, the instalments shall be of that amount.

(5) If the aggregate amount so divided would not give such an amount, all but the first instalment shall be of an amount equal to A and the first instalment shall be of an amount equal to B, where–

rounded up or down (as the case may be) to the nearest multiple of 10 pence,

• B=C−((D−1)×A),

• C is equal to the aggregate amount, and

• D is equal to the number of instalments to be paid.

2.  Where the demand notice is issued between 1st January and 31st March in the relevant year, the aggregate amount is to be payable in a single instalment on such day as is specified in the notice.

3.—(1) If amounts calculated in accordance with paragraph 1 would produce an amount for an instalment of less than £5, the demand notice may require the aggregate amount to be paid–

(a) where the aggregate amount is less than £10, in a single instalment payable on such day as is specified in the notice, or

(b) where the aggregate amount is equal to or greater than £10, by a number of monthly instalments equal to the greatest whole number by which £5 can be multiplied to give a product which is less than or equal to the aggregate amount.

(2) The months in which the instalments under sub-paragraph (1)(b) are payable must be uninterrupted, but subject to that are to be such of the months in which, but for this paragraph, the instalments would have been payable under paragraph 1 as are specified in the demand notice; and the instalments are to be payable on such day in each month as is so specified.

(3) Paragraph 1(4) and (5) applies to instalments under sub-paragraph (1)(b) as it applies to instalments under paragraph 1(2).

4.  The demand notice shall be issued at least 14 days before the day on which the first instalment is due under it.

5.  In this Part “the aggregate amount” means the amount referred to in regulation 16(3).

PART II cessation and adjustment of instalments

6.—(1) This paragraph applies where the demand notice has been served on a chargeable person by a charging authority and after its issue the person is shown in the charging authority’s community charges register as ceasing to be subject in the period to which the notice relates to the community charge concerned.

(2) Subject to sub-paragraphs (5) and (6), no payments of instalments falling due after the relevant day are payable under the notice.

(3) The charging authority shall on the relevant day or as soon as practicable after that day serve a notice on the chargeable person stating the amount of his liability in respect of the charge to which the demand notice relates as it has effect for the period in the relevant year up to the day on which he is shown as ceasing to be subject to the charge.

(4) If the amount stated under sub-paragraph (3) is less than the aggregate amount of any instalments which have fallen due on or before the relevant day, the difference shall go in the first instance to discharge any liability to pay the instalments (to the extent that they remain unpaid); and any residual overpayment–

(a) shall be repaid if the chargeable person so requires, or

(b) in any other case shall (as the charging authority determines) either be repaid or credited against any subsequent liability of the person to make a payment in respect of any community charge of the authority.

(5) If the amount stated under sub-paragraph (3) is greater than the aggregate amount of any instalments which have fallen due on or before the relevant day, the difference between the two shall be due from the chargeable person to the charging authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice served under that sub-paragraph as is specified in it.

(6) If this paragraph applies in relation to a demand notice, and after the person has been shown in the register as ceasing to be subject to the charge he is shown as becoming subject again to the same charge in the relevant year, a further notice shall be served on the chargeable person requiring payments in respect of the charge as it has effect for the period in the year after he is shown as becoming so subject; and regulations 15 to 17, 19 and 20 (and, so far as applicable, this Schedule) shall apply to the further notice with respect to that period, and the sums payable by the chargeable person with respect to that period, as if it were a demand notice given in relation to a different charge.

(7) In this paragraph “the relevant day” means the day on which the person ceases to be subject to the charge or, if later, the day on which the entry on the register relating to the cessation is made.

7.—(1) This paragraph applies where the demand notice has been served on a chargeable person by a charging authority, the event mentioned in paragraph 6(1) has not occurred in relation to the notice, and

(a) the notice was so served on the understanding or assumption that on any day in the period to which the notice relates the person is not or will not be undertaking a full-time course of education, and after the issue of the notice the community charges register shows that person as undertaking such a course on that day;

(b) the notice was so served on the understanding or assumption that on any day in the period to which the notice relates the person is or will be undertaking a full-time course of education, and after the issue of the notice the community charges register shows that person as not undertaking such a course on that day;

(c) the notice was so served by reference to an amount set by the charging authority for its personal community charge for the relevant year and after the issue of the notice the authority sets a different amount for the charge in substitution for that amount under section 34 or 35 of the Act;

(d) the notice was so served in relation to a standard community charge, and the property by virtue of which the person is shown as subject or becoming subject to the charge is shown in the register as falling on any day in the period to which the notice relates into a class specified under regulation 62 for which the standard community charge multiplier is greater or less than that by reference to which the notice was issued;

(e) the notice was so served on the understanding or assumption that, on any day in the period to which the notice relates, the person is or will be entitled to a reduction in the amount he is liable to pay in respect of the community charge concerned under regulations made under section 31A(1) of the Social Security Act 1986, and he is allowed a larger or smaller reduction than had been so assumed;

(f) the notice was so served on the understanding or assumption that, on any day in the period to which the notice relates, the person is not or will not be entitled to a reduction in the amount he is liable to pay in respect of the community charge concerned under regulations made under section 31A(1) of that Act, and he is allowed such a reduction; or

(g) by virtue of regulations made under section 31D(1) to (3) of that Act a liability falls to be met by the person in respect of the community charge concerned in the manner mentioned in subsection (3)(b) of that section for which provision was not made in making the calculation under regulation 16(3) with respect to the notice.

(2) The charging authority shall on or as soon as practicable after the relevant day–

(a) serve a notice on the chargeable person which is to state the amount of the revised estimate mentioned in sub-paragraph (3), and

(b) adjust the instalments (if any) payable on or after the adjustment day (“the remaining instalments”) so that they accord with the amounts mentioned in sub-paragraph (4).

(3) The revised estimate is the revised estimate of the charging authority of the amount that the person is liable to pay in respect of the charge as it has effect for the relevant year, made on the assumptions mentioned in regulation 16(3) and as if the notice mentioned in that provision were the notice referred to in sub-paragraph (2) above.

(4) The aggregate amount of the remaining instalments payable shall be equal to the amount by which the revised estimate mentioned in sub-paragraph (3) exceeds the aggregate amount of the instalments payable under the demand notice before the adjustment day; and the amount of each remaining instalment (if there are more than one) shall be calculated in accordance with paragraph 1(4) and (5) as if references in those provisions to the aggregate amount and to instalments were references to the aggregate amount of the remaining instalments and to the remaining instalments respectively.

(5) If the revised estimate mentioned in sub-paragraph (3) exceeds the aggregate amount of the instalments payable under the demand notice before the adjustment day, but no instalments are payable under it on or after that day, the amount of the excess shall be due from the chargeable person to the charging authority in a single instalment on the expiry of such period (being not less than 14 days) after the day of issue of the notice served under sub-paragraph (2) as is specified in it; and if in any case the revised estimate is less than the aggregate amount of the instalments payable before the adjustment day, any overpayment–

(a) shall be repaid if the chargeable person so requires, or

(b) in any other case shall (as the charging authority determines) either be repaid or credited against any subsequent liability of the person to make a payment in respect of any community charge of the authority.

(6) Where a notice has been given under sub-paragraph (2), in the operation of this paragraph as respects any further notice that may fall to be given under it, references in this paragraph to the demand notice and to amounts in respect of instalments payable under it shall be construed (so far as the context permits) as references to the demand notice, and amounts in respect of instalments payable under the notice, as from time to time previously adjusted under this paragraph; and in calculating the aggregate amount of instalments payable under a demand notice before the adjustment day for the purposes of sub-paragraphs (4) and (5) in consequence of the making of a revised estimate under sub-paragraph (3), there shall not count as so payable any amount in respect of such instalments which has fallen to be repaid (or credited) under section 36(2) of the Act or (on the occasion of the making of a previous revised estimate under sub-paragraph (3)) under sub-paragraph (5) above.

(7) In this paragraph–

“the adjustment day” means the day 14 days after the day the notice served under sub-paragraph (2) is issued; and

“the relevant day” means the day with respect to which the understanding or assumption mentioned in sub-paragraph (1)(a), (b), (e) or (f) is wrong, the day the amount set in substitution mentioned in sub-paragraph (1)(c) is so set, the day the property falls into the class mentioned in sub-paragraph (1)(d), or the day on which the liability to be met in the manner mentioned in sub-paragraph (1)(g) first so falls to be met (as the case may be).

8.  More than one adjustment of amounts paid or payable under a demand notice may be made under this Part as the circumstances require.

Regulation 18

SCHEDULE 2 COLLECTIVE COMMUNITY CHARGES

PART I records, returns and payments

1.—(1) With respect to the collective community charge of a charging authority, the chargeable person shown in the community charges register of the authority as subject to it shall compile records containing the following information–

(a) the names of all individuals resident in the designated dwelling by virtue of which the charge arises who are qualifying individuals for the purposes of section 9 of the Act,

(b) the periods during which they are so resident, and

(c) the amounts payable by way of contribution for each day by the individuals.

(2) A record shall be retained until the expiry of the period of one year after the end of the contribution period to which it relates.

(3) The chargeable person shall allow the charging authority concerned or its registration officer to inspect the records within 5 days of the day on which he is requested by it or him (as the case may be) by notice in writing to do so.

(4) The chargeable person shall send a copy of the records retained by him to the charging authority concerned or to its registration officer within 21 days of the day on which he is requested by it or him (as the case may be) by notice in writing to do so.

2.—(1) A chargeable person shall submit a return for every return period in accordance with this paragraph for any chargeable financial year in relation to which he has been served with a demand notice issued with respect to a collective community charge.

(2) Each return is to state every amount that is or is to become payable by way of contribution under section 9 of the Act for each day falling within the return period, and is to be submitted to the charging authority which issued the demand notice.

(3) For a demand notice which is issued before or in April in the relevant year, each month in the year is a return period.

(4) For a demand notice which is issued after April in the relevant year but during that year–

(a) the first return period is to be the period up to the end of the month preceding that in which the notice was issued, and

(b) every month in the year after the first return period is itself to be a return period.

(5) For a demand notice which is issued after the relevant year, the return period is to be the relevant year.

(6) Returns relating to a return period for a chargeable financial year are to be submitted within 14 days of the day of service of the demand notice or of the expiry of the return period, whichever is the later.

3.—(1) Unless the charging authority and chargeable person have agreed otherwise under sub-paragraphs (4) and (5), at the same time that a return is submitted under paragraph 2 the chargeable person shall pay an instalment to the charging authority to which the return is submitted of an amount equal to the amount found by deducting amount B from amount A.

(2) Amount A is the total of all amounts which are or are to become payable to the chargeable person by way of contribution under section 9 of the Act for each day which falls within the return period to which the return which has been submitted relates.

(3) Amount B is an amount equal to the relevant proportion of amount A; and “the relevant proportion” for this purpose is the proportion specified in or (as the case may be) from time to time prescribed under section 15(4) of the Act in relation to the return period.

(4) A charging authority and a chargeable person may agree that the amount the person is liable to pay to the authority in respect of a collective community charge should be paid in such manner as is provided in the agreement, rather than in accordance with sub-paragraph (1).

(5) Such an agreement may be entered into either before or after the demand notice relating to the relevant year is issued; and if it is entered into after the demand notice has been issued, it may make provision dealing with the treatment for the purposes of the agreement of any sums paid in accordance with sub-paragraph (1) before it was entered into.

4.—(1) This paragraph applies where, after the service of a demand notice issued with respect to a collective community charge, a charging authority sets an amount for its personal community charge for the relevant year (“the new amount”) in substitution for another amount (“the old amount”) under section 34 or 35 of the Act which differs from the old amount.

(2) The charging authority shall as soon as practicable serve a notice on the chargeable person stating the new amount.

(3) If the new amount is greater than the old amount, any difference between the amount of an instalment paid under paragraph 3 before the service of the notice under sub-paragraph (2) and which was calculated by reference to the old amount, and the amount which, in consequence of the setting of the new amount, is in fact payable under that paragraph in respect of the instalment shall (subject to the terms of any agreement under paragraph 3(4) and (5)) be due from the chargeable person to the charging authority in a single instalment on the expiry of such period (being not less than 14 days) after the day of issue of the notice served under sub-paragraph (2) as is specified in it.

PART II contributions

5.—(1) As soon as practicable after a dwelling has been designated as a designated dwelling and the chargeable person has been served with a demand notice in respect of his collective community charge specifying the amount of the charging authority’s personal community charge, the chargeable person shall inform the contributors then resident in it that it has been designated, and supply them with information as to the days on which payments are due under paragraph 6, together with the amounts which are (or will be) so payable.

(2) Before or as soon as practicable after the contributor has become resident in a dwelling which has been designated as a designated dwelling, the chargeable person shall inform him that it is a designated dwelling, and supply him with information as to the days on which payments are due under paragraph 6, together with the amounts which are (or will be) so payable.

(3) As soon as practicable after the chargeable person has been served with a demand notice in respect of his collective community charge indicating that a charging authority has set a personal community charge for a chargeable financial year which differs from that for the previous year, he shall supply the contributors who have been supplied with information under sub-paragraph (1) or (2) with information as to the new amounts which are (or will be) payable under paragraph 6.

6.—(1) If the contributor is liable to make periodical payments of rent or other consideration in respect of his residence in the designated dwelling at intervals of a month or less, a payment on account of his liability under section 9 of the Act shall become due from him to the chargeable person on each day on which the rent or other consideration falls due during the contribution period (“a rent day”); and the payment due on a rent day shall relate to the contributions for such period of days falling after the rent day (but before the next rent day) or on or before the rent day as is determined by the chargeable person.

(2) If the contributor is not liable to make such periodical payments of rent or other consideration at the intervals mentioned in sub-paragraph (1), a periodical payment on account of his liability under section 9 of the Act shall become due from him to the chargeable person on such days during the contribution period, with such interval (not being greater than a month) between those days, as is determined by the chargeable person (“payment days”); and the payment due on a payment day shall relate to the contributions for such period of days falling after the payment day (but ending before the next payment day) or on or before the payment day as is determined by the chargeable person.

(3) The amount due in respect of a period determined under sub-paragraph (1) or (2) (“a payment period”)–

(a) as regards any days in the period before the rent day or payment day to which the payment period relates, is the aggregate of the contributions payable by the contributor under section 9 of the Act for those days; and

(b) as regards any days in the period on or after the rent day or payment day to which the payment period relates, is the estimate of the chargeable person of the aggregate of the contributions payable by the contributor under section 9 of the Act for those days, made (subject to paragraph 7(2)) on the assumptions that on those days the chargeable person will remain subject to the charge and the conditions mentioned in subsection (1) of that section will be fulfilled.

7.—(1) When the contribution period ends, the chargeable person shall as soon as practicable calculate the liability of the contributor under section 9 of the Act in relation to that period and supply him with information as to the amount of the liability; and any amount paid by the contributor under this Part with respect to the period in excess of his liability under that section shall be repaid to him, and any amount paid by him which is less than his liability under that section shall be recoverable by the chargeable person from him.

(2) If it appears to the chargeable person (whether from information supplied by the contributor or otherwise) that in any payment period the contribution period will end, the amount payable under paragraph 6 in relation to the payment period shall, if the contributor so requires, be calculated (so far as applicable) on the assumption that it will so end, and not on the assumptions mentioned in paragraph 6(3)(b).

(3) If, by the time that an estimate or calculation under paragraph 6(3) falls to be made, the chargeable person has not been served with a demand notice indicating (nor otherwise notified by the charging authority as to) the amount of the authority’s personal community charge for a chargeable financial year by reference to which the estimate or calculation so falls to be made, but he was served with a demand notice with respect to the previous chargeable financial year–

(a) until the notice is served or he is otherwise notified of the amount of the charge, payments under paragraph 6 shall be calculated by reference to the previous year’s personal community charge; and

(b) as soon as the notice is served or he is otherwise so notified, such adjustments by way of repayments by the chargeable person or further payments by the contributor (as the case may be) with respect to past payments so calculated shall be made as will secure that the amounts paid represent the contributions due for the days to which those payments relate.

(4) If the charging authority sets an amount for its personal community charge under section 34 or 35 of the Act in substitution for an amount previously set by it, the chargeable person shall, on being notified of that, revise the information supplied to the contributors under paragraph 5 accordingly; and, such adjustments by way of repayments by the chargeable person or further payments by the contributor (as the case may be) with respect to past payments calculated by reference to the amount previously set but which relate to contributions which fall to be calculated by reference to the amount set in substitution shall be made as will secure that the amounts paid represent the contributions due for the days to which those payments relate.

8.  The chargeable person shall, as soon as practicable after any payment by way of contribution is made by the contributor pursuant to this Part, supply him with a receipt for the payment.

9.  In this Part “the chargeable person”, “the contribution period” and “the contributor” have (subject to regulation 13(8)) the same meaning as in paragraph 4 of Schedule 2 to the Act.

Regulations 30(1) and 42(1)

SCHEDULE 3 ENFORCEMENT: PRESCRIBED FORMS

FORM A liability order in respect of a community charge

Regulation 29 of the Community Charges (Administration and Enforcement) Regulations 1989

FORM B liability order in respect of a community charge

Regulation 29 of the Community Charges (Administration and Enforcement) Regulations 1989

FORM C warrant of commitment

Regulation 41 of the Community Charges (Administration and Enforcement) Regulations 1989

Regulation 33

SCHEDULE 4 DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER

TABLE A

deductions from weekly earnings

(1)	(2)
Net earnings	Deduction
Not exceeding £35	Nil
Exceeding £35 but not exceeding £55	£1
Exceeding £55 but not exceeding £65	£2
Exceeding £65 but not exceeding £75	£3
Exceeding £75 but not exceeding £80	£4
Exceeding £80 but not exceeding £85	£5
Exceeding £85 but not exceeding £90	£6
Exceeding £90 but not exceeding £95	£7
Exceeding £95 but not exceeding £100	£8
Exceeding £100 but not exceeding £110	£9
Exceeding £110 but not exceeding £120	£11
Exceeding £120 but not exceeding £130	£12
Exceeding £130 but not exceeding £140	£14
Exceeding £140 but not exceeding £150	£15
Exceeding £150 but not exceeding £160	£18
Exceeding £160 but not exceeding £170	£20
Exceeding £170 but not exceeding £180	£23
Exceeding £180 but not exceeding £190	£25
Exceeding £190 but not exceeding £200	£28
Exceeding £200 but not exceeding £220	£35
Exceeding £220 but not exceeding £240	£42
Exceeding £240 but not exceeding £260	£50
Exceeding £260 but not exceeding £280	£59
Exceeding £280 but not exceeding £300	£68
Exceeding £300	£68 in respect of the first £300 plus 50 per cent of the remainder.

TABLE B

deductions from monthly earnings

(1)	(2)
Net earnings	Deduction
Not exceeding £152	Nil
Exceeding £152 but not exceeding £220	£5
Exceeding £220 but not exceeding £260	£8
Exceeding £260 but not exceeding £280	£11
Exceeding £280 but not exceeding £300	£14
Exceeding £300 but not exceeding £320	£18
Exceeding £320 but not exceeding £340	£21
Exceeding £340 but not exceeding £360	£24
Exceeding £360 but not exceeding £380	£27
Exceeding £380 but not exceeding £400	£30
Exceeding £400 but not exceeding £440	£36
Exceeding £440 but not exceeding £480	£42
Exceeding £480 but not exceeding £520	£48
Exceeding £520 but not exceeding £560	£54
Exceeding £560 but not exceeding £600	£60
Exceeding £600 but not exceeding £640	£66
Exceeding £640 but not exceeding £680	£75
Exceeding £680 but not exceeding £720	£85
Exceeding £720 but not exceeding £760	£95
Exceeding £760 but not exceeding £800	£105
Exceeding £800 but not exceeding £900	£135
Exceeding £900 but not exceeding £1000	£170
Exceeding £1000 but not exceeding £1100	£207
Exceeding £1100 but not exceeding £1200	£252
Exceeding £1200 but not exceeding £1300	£297
Exceeding £1300	£297 in respect of the first £1300 plus 50 per cent of the remainder.

TABLE C

deductions based on daily earnings

(1)	(2)
Net earnings	Deduction
Not exceeding £5	Nil
Exceeding £5 but not exceeding £9	£0.20
Exceeding £9 but not exceeding £11	£0.50
Exceeding £11 but not exceeding £13	£1.00
Exceeding £13 but not exceeding £15	£1.20
Exceeding £15 but not exceeding £17	£1.40
Exceeding £17 but not exceeding £19	£1.70
Exceeding £19 but not exceeding £21	£2.10
Exceeding £21 but not exceeding £23	£2.50
Exceeding £23 but not exceeding £25	£3.00
Exceeding £25 but not exceeding £27	£3.60
Exceeding £27 but not exceeding £30	£4.50
Exceeding £30 but not exceeding £33	£5.30
Exceeding £33 but not exceeding £36	£6.70
Exceeding £36 but not exceeding £39	£8.00
Exceeding £39 but not exceeding £42	£9.40
Exceeding £42	£9.40 in respect of the first £42 plus 50 per cent of the remainder.

Regulation 39(2)(b)

SCHEDULE 5 CHARGES CONNECTED WITH DISTRESS

1.  The sum in respect of charges connected with the distress which may be aggregated under regulation 39(2) shall be as set out in the following Table–

(1) Matter connected with distress		(2) Charge
A	For making a visit to premises with a view to levying distress (whether the levy is made or not):	Reasonable costs and fees incurred, but not exceeding an amount which, when aggregated with charges under this head for any previous visits made with a view to levying distress in relation to an amount in respect of which the liability order concerned was made, is not greater than the relevant amount calculated under paragraph 2(1) with respect to the visit.
B	For levying distress:	An amount (if any) which, when aggregated with charges under head A for any visits made with a view to levying distress in relation to an amount in respect of which the liability order concerned was made, is equal to the relevant amount calculated under paragraph 2(1) with respect to the levy.
C	For the removal and storage of goods for the purposes of sale:	Reasonable costs and fees incurred.
D	For the possession of goods as described in paragraph 2(3)–
	(i) for close possession (the man in possession to provide his own board):	£4.50 per day.
	(ii) for walking possession:	45p per day.
E	For appraisement of an item distrained, at the request in writing of the debtor:	Reasonable fees and expenses of the broker appraising.
F	For other expenses of, and commission on, a sale by auction–
	(i) where the sale is held on the auctioneer’s premises:	The auctioneer’s commission fee and out-of-pocket expenses (but not exceeding in aggregate 15 per cent. of the sum realised), together with reasonable costs and fees incurred in respect of advertising.
	(ii) where the sale is held on the debtor’s premises:	The auctioneer’s commission fee (but not exceeding 7½ per cent. of the sum realised), together with the auctioneer’s out-of-pocket expenses and reasonable costs and fees incurred in respect of advertising.
G	For other expenses incurred in connection with a proposed sale where there is no buyer in relation to it:	Reasonable costs and fees incurred.

2.—(1) In heads A and B of the Table to paragraph 1, “the relevant amount” with respect to a visit or a levy means–

(a) where the sum due at the time of the visit or of the levy (as the case may be) does not exceed £100, £12.50,

(b) where the sum due at the time of the visit or of the levy (as the case may be) exceeds that amount, 12½ per cent. on the first £100 of the sum due, 4 per cent. on the next £400, 2½ per cent. on the next £1,500, 1 per cent. on the next £8,000 and ¼ per cent. on any additional sum;

and the sum due at any time for these purposes means so much of the amount in respect of which the liability order concerned was made as is outstanding at the time.

(2) Where a charge has arisen under head B with respect to an amount, no further charge may be aggregated under heads A or B in respect of that amount.

(3) An authority takes close or walking possession of goods for the purposes of head D of the Table to paragraph 1 if it takes such possession in pursuance of an agreement which is made at the time that the distress is levied and which (without prejudice to such other terms as may be agreed) is expressed to the effect that, in consideration of the authority not immediately removing the goods distrained upon from the premises occupied by the debtor and delaying its sale of the goods, the authority may remove and sell the goods after a later specified date if the debtor has not by then paid the amount distrained for (including charges under this Schedule); and an authority is in close possession of goods on any day for these purposes if during the greater part of the day a person is left on the premises in physical possession of the goods on behalf of the authority under such an agreement.

3.—(1) Where the calculation under this Schedule of a percentage of a sum results in an amount containing a fraction of a pound, that fraction shall be reckoned as a whole pound.

(2) In the case of dispute as to any charge under this Schedule, the amount of the charge shall be taxed.

(3) Such a taxation shall be carried out by the registrar of the county court for the district in which the distress is or is intended to be levied, and he may give such directions as to the costs of the taxation as he thinks fit; and any such costs directed to be paid by the debtor to the charging authority shall be added to the sum which may be aggregated under regulation 39(2).

(4) References in the Table to paragraph 1 to costs, fees and expenses include references to amounts payable by way of value added tax with respect to the supply of goods or services to which the costs, fees and expenses relate.