{
  "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/schedule",
  "json_url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/schedule.json",
  "legislation": "uksi/1994/236",
  "legislation_title": "The Distraint by Collectors (Fees, Costs and Charges) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Action taken\nFees, Costs and Charges\nOn or in connection with the levying of distress\nFees\nFor making a visit to premises with a view to levying distress (whether the levy is made or not).\nThe reasonable fees incurred.\nLevying distress where the total sum charged is £100 or less.\n£12.50.\nLevying distress where the total sum charged is more than £100.\n12 ½ per cent. on the first £100 of the amount to be recovered;\n4 per cent. on the next £400;\n2 ½ per cent. on the next £1,500;\n1per cent on the next £8,000;\n¼ per cent. on any additional sum.\nWhere distress has been levied\nCosts and Charges\n1. In any case where close possession is taken, an individual left in possession must provide his own board.\n2. For the purpose of calculating any percentage fees, costs and charges, a fraction of £1 is to be reckoned as £1, but any fraction of a penny in the total amount so calculated is to be disregarded.\n3. In addition to any amount authorised by this Schedule 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.\n1 Taking possession\nWhere close possession is taken.\n£4.50 for the day of levy only.\nWhere walking possession is taken.\n45p per day, payable for the day the distress is levied and up to 14 days thereafter.\n2 Removal and storage of goods\nThe reasonable costs and charges of removal and storage.\n3 Appraisement\nThe reasonable fees, charges and expenses of the person appraising.\n4 Sale\nWhere the sale is held on the auctioneer’s premises, for the auctioneer’s commission (to include all out-of-pocket expenses other than charges for removal and storage).\n15 per cent. on the sum realised plus the reasonable cost of advertising, removal and storage.\nWhere the sale is held on the debtor’s premises, for the auctioneer’s commission.\n7 ½ per cent. on the sum realised plus out-of-pocket expenses actually and reasonably incurred.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1995/2151",
      "affecting_title": "The Distraint by Collectors (Fees, Costs and Charges) (Amendment) Regulations 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/236/schedule",
    "retrieved_at": "2026-10-29T13:41:47.000422+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}