OpenLegislation

Schedule 2 SCALE OF COSTS

Original text. Later amendments are not shown.

MatterCosts
(1)(2)
1

For attending to levy distress where payment is made of an amount of relevant tax due and distress is not levied:

£12.50.
2

For levying distress—

(a)

where an amount of relevant tax demanded and due does not exceed £100:

£12.50.
(b)

where an amount of relevant tax 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,

¼% on any additional sum.

3

For taking possession of distrained goods—

(a)

where a person remains in physical possession of goods at the place where distress was levied (the person to provide his own food and lodgings):

£4.50 per day.
(b)

where possession is taken under a walking possession agreement:

£7.00.
4

For appraising goods upon which distress has been levied:

Reasonable costs of appraisement.
5

For arranging removal and storage of goods upon which distress has been levied:

Reasonable costs of arrangement.
6

For removing and storing goods upon which distress has been levied:

Reasonable costs of removal and storage.
7

For advertising the sale of goods upon which distress has been levied:

Reasonable costs of advertising.
8

For selling the distress—

(a)

where a sale by auction is held at the auctioneer’s premises:

15% of the sum realised.
(b)

where a sale by auction is held elsewhere:

7½% of the sum realised and the auctioneer’s reasonable costs.
(c)

where a sale by other means is undertaken:

7½% of the sum realised and reasonable costs.
9

In addition to any amount specified in this scale 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.