The Council Tax (Administration and Enforcement) Regulations 1992

[F1 1.   The sum in respect of charges connected with the distress which may be aggregated under regulation 45(2) shall be as set out in the following Table— E+W

(1)	(2)
Matter connected with distress	Charge
A   For making a visit to premises with a view to levying distress (where no levy is made)— E+W (i) where the visit is the first or only such visit:	[F2 [F3 £22.50]] [F3 £24.50].
(ii) where the visit is the second such visit:	[F2 [F4 £16.50]] [F4 £18.00].
B   For levying distress: E+W	The lesser of— (i) the amount of the costs and fees reasonably incurred; and (ii) the relevant amount calculated under paragraph 2(1) with respect to the levy.
C   For one attendance with a vehicle with a view to the removal of goods (where, following the levy, goods are not removed): E+W	Reasonable costs and fees incurred.
D   For the removal and storage of goods for the purposes of sale: E+W	Reasonable costs and fees incurred.
E   For the possession of goods as described in paragraph 2(2)— E+W (i) for close possession (the man in possession to provide his own board):	[F5 [F6 £14.00]] [F6 £15.00] per day.
(ii) for walking possession:	[F5 [F7 £11.00]] [F7 £12.00].
F   For appraisement of an item distrained, at the request in writing of the debtor: E+W	Reasonable fees and expenses of the broker appraising.
G   For other expenses of, and commission on, a sale by auction— E+W (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 debtor’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.
H   Where no sale takes place by reason of payment or tender in the circumstances referred to in regulation 45(4): E+W	[F8 Either— (i) [F9 [F10 £22.50]] [F10 £24.50], or (ii) the actual costs incurred, to a maximum of 5 per cent. of the amount in respect of which the liability order was made, whichever is the greater.]]

Textual Amendments

F1 Sch. 5 substituted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), reg. 1, Sch.

F2 Sums in Sch. 5 para. 1 Table substituted (E.) (1.10.2003) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003 (S.I. 2003/2211), regs. 1(1), 4(a)(i)and substituted (W.) (1.4.2004) by The Council Tax (Administration and Enforcement) and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2004 (S.I. 2004/1013), regs. 1(1), 3(a)(i)

F3 Sum in Sch. 5 para. 1 Table substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(3)(a)(i)

F4 Sum in Sch. 5 para. 1 Table substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(3)(a)(ii)

F5 Sum in Sch. 5 para. 1 Table substituted (E.) (1.10.2003) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003 (S.I. 2003/2211), regs. 1(1), 4(a)(ii)and substituted (W.) (1.4.2004) by The Council Tax (Administration and Enforcement) and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2004 (S.I. 2004/1013), regs. 1(1), 3(a)(ii)

F6 Sum in Sch. 5 para. 1 Table substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(3)(a)(iii)

F7 Sum in Sch. 5 para. 1 Table substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(3)(a)(iv)

F8 Words in Sch. 5 para. 1 Table substituted (1.4.1998) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 (S.I. 1998/295), regs. 1(a), 8(2)(c)

F9 Sum in Sch. 5 para. 1 Table substituted (E.) (1.10.2003) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003 (S.I. 2003/2211), regs. 1(1), 4(a)(iii)and substituted (W.) (1.4.2004) by The Council Tax (Administration and Enforcement) and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2004 (S.I. 2004/1013), regs. 1(1), 3(a)(iii)

F10 Sum in Sch. 5 para. 1 Table substituted (E.) (in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 5(3)(a)(v)