4(1)Subject to sub-paragraph (2) below and without prejudice to paragraphs 25 to 34 of Schedule 5 to the Debtors (Scotland) Act 1987, the sheriff officer’s fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant under paragraph 2 above shall be chargeable against the debtor.
(2)No fees shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the levying authority for, the sums paid to him by the debtor in satisfaction of an amount owing to the authority by way of council tax or council water charge.