The Child Support (Collection and Enforcement) Regulations 1992

Regulation 32

SCHEDULE 2 E+W+S CHARGES CONNECTED WITH DISTRESS

1.  The sum in respect of charges connected with the distress which may be aggregated under section 35(2)(b) of the Act shall be set out in the following Table— E+W+S

(1)	(2)
Matter connected with distress	Charge
A For making a visit to premises with a view to levying distress (whether the levy is made or not):	Reasonable costs and fees incurred, but not exceeding an amount which, when aggregated with charges under this head for any previous visits made with a view to levying distress in relation to an amount in respect of which the liability order concerned was made, is not greater than the relevant amount calculated under paragraph 2(1) with respect to the visit.
B For levying distress:	An amount (if any) which, when aggregated with charges under head A for any visits made with a view to levying distress in relation to an amount in respect of which the liability order concerned was made, is equal to the relevant amount calculated under paragraph 2(1) with respect to the levy.
[F1 BB For preparing and sending a letter advising the liable person that the written authorisation of the Secretary of State is with the person levying the distress and requesting the total sum due:	£10.00.]
C For the removal and storage of goods for the purposes of sale:	Reasonable costs and fees incurred.
D For the possession of goods as described in paragraph 2(3)— (i)for close possession (the person in possession on behalf of the Secretary of State to provide his own board):	£4.50 per day.
(ii)for walking possession:	[F2 10p per day.]
E For appraisement of an item distrained, at the request in writing of the liable person:	Reasonable fees and expenses of the broker appraising.
F For other expenses of, and commission on, a sale by auction— (i)where the sale is held on the auctioneer’s premises:	The auctioneer’s commission fee and out-of-pocket expenses (but not exceeding in aggregate 15 per cent. of the sum realised), together with reasonable costs and fees incurred in respect of advertising.
(ii)where the sale is held on the liable person’s premises:	The auctioneer’s commission fee (but not exceeding 7½ per cent. of the sum realised), together with the auctioneer’s out-of-pocket expenses and reasonable costs and fees incurred in respect of advertising.
G For other expenses incurred in connection with a proposed sale where there is no buyer in relation to it:	Reasonable costs and fees incurred.

Textual Amendments

F1 Head BB in Sch. 2 inserted (7.2.1994) by S.I. 1994/227, reg. 1, 3(2)(a)

F2 Words in head D, col. 2 in Sch. 2 substituted (7.2.1994) by S.I. 1994/227, reg. 1, 3(2)(b)

2.—(1) In heads A and B of the Table to paragraph 1, “the relevant amount” with respect to a visit or a levy means— E+W+S

(a) where the sum due at the time of the visit or of the levy (as the case may be) does not exceed £100, £12.50;

(b) where the sum due at the time of the visit or of the levy (as the case may be) exceeds £100, 12½ per cent. on the first £100 of the sum due, 4 per cent. on the next £400, 2½ per cent. on the next £1,500, 1 per cent. on the next £8,000 and¼ per cent. on any additional sum;

3.—(1) Where the calculation under this Schedule of a percentage of a sum results in an amount containing a fraction of a pound, that fraction shall be reckoned as a whole pound. E+W+S

(2) In the case of dispute as to any charge under this Schedule, the amount of the charge shall be taxed.

(3) Such a taxation shall be carried out by the district judge of the county court for the district in which the distress is or is intended to be levied, and he may give such directions as to the costs of the taxation as he thinks fit; and any such costs directed to be paid by the liable person to the Secretary of State shall be added to the sum which may be aggregated under section 35(2) of the Act.

(4) References in the Table in paragraph 1 to costs, fees and expenses include references to amounts payable by way of value added tax with respect to the supply of goods or services to which the costs, fees and expenses relate.