{
  "url": "https://openlegislation.uk/taking-control-of-goods-fees-regulations-2014/regulation-18",
  "json_url": "https://openlegislation.uk/taking-control-of-goods-fees-regulations-2014/regulation-18.json",
  "legislation": "uksi/2014/1",
  "legislation_title": "The Taking Control of Goods (Fees) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/taking-control-of-goods-fees-regulations-2014",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Recovery from debtors of the sum equivalent to VAT",
  "text": "(1) Where the creditor is VAT-registered the enforcement agent may not recover VAT on the fees or disbursements under these Regulations, or the sum equivalent to VAT.\n(2) Where the creditor is not VAT-registered the enforcement agent may recover from the debtor a sum equivalent to VAT only in accordance with these Regulations.\n(3) For the purposes of these Regulations, the sum equivalent to VAT is an amount of the same value as the VAT the creditor is liable to pay on —\n(a) the fees indicated in regulation 9(4) and the Schedule; and\n(b) the disbursements set out in regulations 8, 9 and 10.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 18 inserted (9.12.2021) by The Taking Control of Goods (Fees) (Amendment) Regulations 2021 (S.I. 2021/1288), regs. 1(1), 3(8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1/regulation/18",
    "retrieved_at": "2026-10-29T00:30:12.367529+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."
}