Subject to sub-paragraph (2) below and without prejudice to F1section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17)(expenses of attachment)F3and section 196(1) of the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3) (expenses of money attachment) , 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.

No fees shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the F2local 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.