# The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997, Paragraph 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.

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Source: https://www.legislation.gov.uk/uksi/1997/1431/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.