# The Stamp Duty Land Tax (Administration) Regulations 2003, Part 1: FEES CHARGEABLE ON OR IN CONNECTION WITH THE LEVYING OF DISTRESS


Action taken in connection with the levying of distress
Fees
For making a visit to premises with a view to levying distress (whether the levy is made or not).
A sum not exceeding £12.50.
Levying distress where the total sum charged is £100 or less.
£12.50.
Levying distress where the total sum charged is more than £100.
12½ per cent. on the first £100 of the amount to be recovered;
4 per cent. on the next £400;
2½ per cent. on the next £1,500;
1 per cent. on the next £8,000;
¼ per cent. on any additional sum.

---
Source: https://www.legislation.gov.uk/uksi/2003/2837/schedule/3/part/1 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/schedule-3/part-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

