# The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997, Schedule 2: SCALE OF COSTS


Matter
Costs
(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.

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Source: https://www.legislation.gov.uk/uksi/1997/1431/schedule/2 (the official version)
Page: https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/schedule-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.